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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

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

Implementing Decision (EU) 2016/1982 Β· Decision Β· 3 articles

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

Article 1

Articles 6 and 7 of Decision 2007/441/EC are replaced by the following: β€˜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.

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

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