— application of exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency of ECU 10 000;
— cur i bhfeidhm díolúine ó cháin bhreisluacha ar dhaoine inchánach ar lú a láimhdeachas bliantúil ná coibhéis ECU 10 000 san airgeadra náisiúnta;