
Article 1 
By way of derogation from Article 285 of Directive 2006/112/EC, Luxembourg is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 25 000.
Article 2 
This Decision shall take effect on the day of its notification.
This Decision shall apply until the date of entry into force of Union rules amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or until 31 December 2016, whichever date is earlier.
Article 3 
This Decision is addressed to the Grand Duchy of Luxembourg.
Done at Brussels, 15 November 2013.
For the Council
The President
R. ŠADŽIUS