EU authorising Luxembourg to derogate from Article 285 of the VAT Directive - Main contents

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dossier	COM(2022)352 - Amendment of Implementing Decision 2013/677/EU authorising Luxembourg to derogate from Article 285 of the VAT Directive.
document	COM(2022)352
date	September 26, 2022

Article 1

Article 2 of Implementing Decision 2013/677/EU is replaced by the following:

‘Article 2

This Decision shall apply from 1 January 2013 until 31 December 2024.’.

Article 2

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

Article 3

This Decision is addressed to the Grand Duchy of Luxembourg.