Luxembourg is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 25 000.
This Decision shall take effect on 27 November 2013. This Decision shall apply until the date of entry into force of Union rules amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or until 31 December 2016, whichever date is earlier. 
Council implementing decision

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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