02013D0053 — EN — 21.01.2022 — 003.001
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COUNCIL IMPLEMENTING DECISION of 22 January 2013 authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 022 25.1.2013, p. 13) |
Amended by:
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Official Journal |
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No |
page |
date |
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COUNCIL IMPLEMENTING DECISION (EU) 2015/2348 of 10 December 2015 |
L 330 |
51 |
16.12.2015 |
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COUNCIL IMPLEMENTING DECISION (EU) 2018/2077 of 20 December 2018 |
L 331 |
222 |
28.12.2018 |
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COUNCIL IMPLEMENTING DECISION (EU) 2022/88 of 18 January 2022 |
L 14 |
23 |
21.1.2022 |
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COUNCIL IMPLEMENTING DECISION
of 22 January 2013
authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
(2013/53/EU)
Article 1
By way of derogation from Article 285 of Directive 2006/112/EC, the Kingdom of Belgium is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 25 000 .
The Kingdom of Belgium may raise that ceiling in order to maintain the value of the exemption in real terms.
Article 2
This Decision shall apply from 1 January 2013 until 31 December 2024.
Article 3
This Decision is addressed to the Kingdom of Belgium.