Proposal for a Council Implementing Decision authorising Croatia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (‘the VAT Directive’), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.

By letter registered with the Commission on 20 December 2016, Croatia requested an authorisation to apply, as of 1 January 2018 to 31 December 2020, a measure derogating from Article 287 of the VAT Directive, allowing Croatia to exempt from VAT taxable persons whose annual turnover is not higher than €45,000.

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 13 March 2017 of the request made by Croatia. By letter dated 14 March 2017, the Commission notified Croatia that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2017)293: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:293:FIN

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