Council Implementing Decision authorising Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of VAT allowing Estonia to exempt from VAT taxable persons whose annual turnover is no higher than EUR 40 000 as of 1 January 2018.

This Decision shall apply from 1 January 2018 until 31 December 2020, or until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises, whichever date is earlier. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen