OBS_VALUE: By Article 3 of Directive (EU) 2017/2455, the Council of the EU deleted Title IV of Directive 2009/132/EC, which, in its Article 23, was giving Member States a possibility of imposing a de minimis tax not exceeding 22 euros. Luxembourg, transposing Directive (EU) 2017/2455 in Regulation of 15 December 2020, abrogated Article 2(3°) of Regulation on exemptions from VAT of 27 January 2011, which had established a de minimis tax of 22 euros. Currently, there is no de minimis regime in Luxembourg.