Italy is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 65 000 (was EUR 30 000).
Italy may increase that threshold in order to maintain the value of the exemption in real terms. This Decision shall take effect on 27 November 2013. This Decision shall apply from 1 January 2014 until the entry into force of a Directive amending the amounts of the annual turnover ceilings below which taxable persons may be exempted from VAT, or until 31 December 2016, whichever is the earlier. 
Council implementing decision

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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