Legal provisions of COM(2020)181 - Authorisation of Finland to derogate from Article 287 of the VAT Directive

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dossier COM(2020)181 - Authorisation of Finland to derogate from Article 287 of the VAT Directive.
document COM(2020)181 EN
date June  8, 2020

Contents

Article 1

By way of derogation from point (5) of Article 287 of Directive 2006/112/EC, Finland is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 15 000.

Article 2

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

This Decision shall apply from 1 January 2021 until 31 December 2024.

Article 3

This Decision is addressed to the Republic of Finland.