Proposed Council Implementing Decision Authorizing the Netherlands to Extend VAT Exemption Threshold

A proposal for a Council Implementing Decision has been published that would authorize the Netherlands' continued derogation from Article 285 of the VAT Directive (2006/112/EC) regarding its VAT exemption (registration) threshold. The proposed decision, dated 23 November 2022, authorizes the Netherlands to continue to allow an exemption from VAT for taxable persons whose annual turnover does n…
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