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EU Council Decision to allow taxable persons whose annual turnover is no higher than EUR 25 000

Council Implementing Decision (EU) 2022/2542 of 19 December 2022 amending Implementing Decision (EU) 2018/1904 authorising the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax.

This Decision shall apply from 1 January 2020 until 31 December 2024.

Source eur-lex.europa.eu

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