Proposal to amend Council Implementing Decision 2011/335/EU authorising Lithuania to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

Author (Corporate)
Series Title
Series Details (2017) 410 final (3.8.17)
Publication Date 03/08/2017
Content Type

Pursuant to Article 395(1) of Directive 2006/112/EC (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 26 April 2017, Lithuania requested an authorisation to continue to exempt taxable persons whose annual turnover is no higher than €45,000. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letters dated 8 May 2017 and 10 May 2017 of the request made by Lithuania. By letter dated 11 May 2017, the Commission notified Lithuania that it had all the information necessary to consider the request.

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EUR-Lex: COM(2017)410: Follow the progress of this proposal through the decision-making procedure

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