Source

2013/679/EU: Council Implementing Decision of 15 November 2013 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

Decision 2007/441/EC · Decision · 3 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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Decision 2007/441/EC is 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 2016. Any request for the 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 value added tax, and on 31 December 2016 at the latest.’.

Article 2

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This Decision shall take effect on the day of its notification. It shall apply from 1 January 2014.

Article 3

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This Decision is addressed to the Italian Republic.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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