Council Implementing Decision (EU) 2016/1982 of 8 November 2016 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: Implementing Decision (EU) 2016/1982
• Articles: 3

Article 1

Articles 6 and 7 of Decision 2007/441/EC are 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 2019.

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.

Article 7

This Decision shall expire on 31 December 2019.’.

Article 2

This Decision shall apply from 1 January 2017.

Article 3

This Decision is addressed to the Italian Republic.