
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 3 
This Decision is addressed to the Grand Duchy of Luxembourg.