18.9.2008 Official Journal of the European Union L 249/13 I (Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory) DECISIONS COUNCIL COUNCIL DECISION of 15 September 2008 authorising the Italian Republic to apply a measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2008/737/EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, Having regard to Council Directive 2006/112[/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof, Having regard to the proposal from the Commission, — W = those taxable persons from certain or all of the value added tax (VAT) obligations referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC, whilst the optional character of the measure will allow businesses to opt for the normal VAT arrangements. In accordance with Article 395(2) of Directive 2006/112/EC the Commission informed the other Member States by letter dated 6 May 2008 of the request made by Italy. By letter dated 8 May 2008, the Commission notified Italy that it had all the information necessary to consider the request. Whereas: (4) A special scheme for small enterprises is already available to Member States under Title XII of Directive 2006/112[EC. This measure derogates from Article 285 (1) The Italian Republic did not make use of the provisions of Directive 2006/112/EC only in so far as the annual of Article 14 of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (?) which means that a scheme to exempt taxable persons could only be introduced in respect of taxable persons whose annual turnover was no higher than EUR 5 000. In a letter registered by the Commission’s Secretariat- General on 15 November 2007 Italy requested authori- sation from 1 January 2008 for a measure derogating from Article 285 of Directive 2006/112/EC in order to exempt taxable persons whose annual turnover is no higher than EUR 30 000. This measure will release () O] L 347, 11.12.2006, p. 1. () O] 71, 14.41967, p. 1303/67. Directive repealed by Directive 77/388[EEC (O] L 145, 13.6.1977, p. 1). turnover threshold for the scheme is higher than that currently allowed for Italy. The threshold requested by Italy may significantly reduce the VAT obligations of the smallest businesses. It is in line with the thresholds that apply with respect to certain other Member States. The Commission is committed to establishing a common annual turnover threshold below which taxable persons may be exempt from VAT as a measure to help reduce the burdens on small businesses. In 2004 the Commission proposed to allow Member States the option of increasing the annual turnover threshold for small businesses to be exempt from VAT. The Italian request is in line with the Commission proposal.