法律人 LawPlayer logo

資料由法律人 LawPlayer整理提供·EU law / curated by LawPlayer from EUR-Lex

Decision

2010/748/EU: Council Implementing Decision of 29 November 2010 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

CELEX
Decision 2007/441/EC
Date of document
Articles
3
Source
EUR-Lex
Article 1

Decision 2007/441/EC is hereby amended as follows:

1.

Article 6 is replaced by the following:

‘Article 6

Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2013.

Any request for extension of those measures shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT charged on expenditure on motorised road vehicles not wholly used for business purposes.’;

2.

Article 7 is replaced by the following:

‘Article 7

This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles which is not eligible for a full deduction of VAT, but on 31 December 2013 at the latest.’.

Article 2

This Decision shall take effect on the day of its notification.

It shall apply from 1 January 2011.

Article 3

This Decision is addressed to the Italian Republic.

3 articles

Cite this act

2010/748/EU: Council Implementing Decision of 29 November 2010 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32010D0748

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

EU-EurLex-Reuse-2011-833

本頁資料來源:EUR-Lex·整理提供:法律人 LawPlayer· lawplayer.com