Source

Council Implementing Decision (EU) 2015/156 of 27 January 2015 extending the period of validity of Implementing Decision 2012/232/EU authorising Romania to apply measures derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax

Implementing Decision (EU) 2015/156 · 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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In Implementing Decision 2012/232/EU, Article 4 is replaced by the following: ‘Article 4 1. This Decision shall expire on 31 December 2017. 2. Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 31 March 2017. Such a request shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.’ .

Article 2

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This Decision shall apply from 1 January 2015.

Article 3

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This Decision is addressed to Romania.

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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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