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 not exceed EUR 25,000. The EUR 25,000 VAT threshold was previously approved from 1 January 2020 to 3…