Article 2 U.K.

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

It shall apply until the date of entry into force of a Directive amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or until [F1 31 December 2017], whichever date is earlier.

Textual Amendments

F1 Substituted by Council Implementing Decision of 16 December 2014 extending the application of Implementing Decision 2012/181/EU authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2014/931/EU).