Legal provisions of COM(2024)152 -

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dossier COM(2024)152 - .
document COM(2024)152
date April  8, 2024


Article 1

By way of derogation from Article 287, point (10), 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 50 000.

Article 2

Implementing Decision (EU) 2017/2408 is repealed.

Article 3

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

It shall apply until 31 December 2024.

Article 4

This Decision is addressed to the Republic of Latvia.