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Council Implementing Decision (EU) 2017/2408 of 18 December 2017 authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

Type Implementing Decision

Publication 2017-12-21

Last updated 2020-09-10

State Expired

Department Council of the European Union

Source EUR-Lex

articles 3

Reform history JSON API

Article 1

By way of derogation from point 10 of Article 287 of Directive 2006/112/EC, the Republic of Latvia 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.

This Decision shall apply until 31 December 2024.

Article 3

This Decision is addressed to the Republic of Latvia.

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