
Article 1 
By way of derogation from point 15 of Article 287 of Directive 2006/112/EC, the Republic of Slovenia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 50 000.
Article 2 
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2013 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 31 December 2015, whichever date is earlier.
Article 3 
This Decision is addressed to the Republic of Slovenia.
Done at Brussels, 22 January 2013.
For the Council
The President
M. NOONAN