
Article 1 
Articles 1 and 2 of Implementing Decision 2013/677/EU are replaced by the following:
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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 30 000.
Article 2 
This Decision shall take effect on the date of its notification.
This Decision shall apply from 1 January 2017 until 31 December 2019, or until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC on a special scheme for small enterprises, whichever is the earlier.'.
Article 2 
This Decision is addressed to the Grand Duchy of Luxembourg.
Done at Brussels, 21 February 2017.
For the Council
The President
E. SCICLUNA