Proposal for a Council Implementing Decision authorising Latvia to apply 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 3 July 2017, Latvia requested an authorisation to continue the application of the measure derogating from Article 287 of the VAT Directive allowing the exemption from VAT of taxable persons with an annual turnover not exceeding a specific threshold. After a reassessment of the application of the previous threshold, Latvia requests to decrease the exemption threshold from €50,000 to €40,000.

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

• Primary Source

EUR-Lex: COM(2017)659: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:659:FIN

---