
Article 1 
Articles 1 and 2 of Implementing Decision 2013/677/EU are replaced by the following:
'
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 35 000.
Article 2 
This Decision shall apply until the earlier of the following two dates:

((a)) 31 December 2022;
((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 on a special scheme for small enterprises.'.
Article 2 
This Decision shall take effect on the date of its notification.
This Decision shall apply from 1 January 2020.
Article 3 
This Decision is addressed to the Grand Duchy of Luxembourg.
Done at Brussels, 19 December 2019.
For the Council
The President
K. MIKKONEN