
Article 1 
Article 2 of Implementing Decision 2013/53/EU is replaced by the following:
'
Article 2 
This Decision shall apply from 1 January 2013 until the earlier of the following two dates:

((a)) 31 December 2021;
((b)) the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.'
Article 2 
This Decision shall take effect on the date of its notification.
It shall apply from 1 January 2019.
Article 3 
This Decision is addressed to the Kingdom of Belgium.
Done at Brussels, 20 December 2018.
For the Council
The President
E. KÖSTINGER