Decisión de Ejecución (UE) 2020/1661 del Consejo de 3 de noviembre de 2020 que modifica la Decisión de Ejecución (UE) 2017/1768 por la que se autoriza a la República de Croacia a aplicar una medida especial de excepción a lo dispuesto en el artículo 287 de la Directiva 2006/112/CE relativa al sistema común del impuesto sobre el valor añadido
Sección: | Serie L |
Emisor: | Consejo de la Unión Europea |
10.11.2020 ES Diario Oficial de la Unión Europea L 374/4
(1) En virtud del artículo 287, punto 19, de la Directiva 2006/112/CE, Croacia puede conceder una franquicia del impuesto sobre el valor añadido (IVA) a los sujetos pasivos cuyo volumen de negocios anual no supere el contravalor en moneda nacional de 35 000 EUR, al tipo de conversión vigente el día de su adhesión.
(2) Mediante la Decisión de Ejecución (UE) 2017/1768 del Consejo (2), se autorizó a Croacia a introducir una medida especial de excepción a lo dispuesto en el artículo 287 de la Directiva 2006/112/CE (en lo sucesivo, «medida de excepción») para eximir del IVA a los sujetos pasivos cuyo volumen de negocios no superase el contravalor en moneda nacional de 45 000 EUR, al tipo de conversión vigente el día de su adhesión, hasta el 31 de diciembre de 2020, o hasta la entrada en vigor de una directiva que modifique los artículos 281 a 294 de la Directiva 2006/112/CE, si esta fecha fuera anterior.
(3) Mediante carta registrada en la Comisión el 18 de mayo de 2020, Croacia solicitó autorización para seguir aplicando la medida de excepción hasta el 31 de diciembre de 2024, fecha en la que los Estados miembros deben adoptar las disposiciones legales, reglamentarias y administrativas necesarias para dar cumplimiento a la Directiva (UE) 2020/285 del Consejo (3), por la que se establecen normas más simples en materia de IVA para las pequeñas empresas, entre otras cosas, y se suprime el artículo 287 de la Directiva 2006/112/CE con efecto a partir del 1 de enero de 2025.
(4) De conformidad con el artículo 395, apartado 2, párrafo segundo, de la Directiva 2006/112/CE, la Comisión informó a los demás Estados miembros, mediante carta de 9 de junio de 2020, de la solicitud presentada por Croacia. La Comisión notificó a Croacia, mediante carta de 11 de junio de 2020, que disponía de toda la información necesaria para examinar su solicitud.
(5) De la información proporcionada por Croacia se desprende que las razones de la medida de excepción apenas han cambiado y que el aumento del umbral no tuvo repercusión en el importe global de los ingresos fiscales recaudados en la fase de consumo...
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