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Document 02017D0563-20210101

Consolidated text: Council Implementing Decision (EU) 2017/563 of 21 March 2017 authorising the Republic of Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

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02017D0563 — EN — 01.01.2021 — 001.001

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►B

COUNCIL IMPLEMENTING DECISION (EU) 2017/563

of 21 March 2017

authorising the Republic of Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

(OJ L 080 25.3.2017, p. 33)

Amended by:

 

 

Official Journal

  No

page

date

►M1

COUNCIL IMPLEMENTING DECISION (EU) 2021/358 of 22 February 2021

  L 69

4

26.2.2021



▼B

COUNCIL IMPLEMENTING DECISION (EU) 2017/563

of 21 March 2017

authorising the Republic of Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax



Article 1

By way of derogation from point 8 of Article 287 of Directive 2006/112/EC, Estonia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 40 000 .

Article 2

This Decision shall take effect on the day of its notification.

▼M1

This Decision shall apply from 1 January 2018 until 31 December 2024.

▼B

Article 3

This Decision is addressed to the Republic of Estonia.

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