Council Implementing Decision (EU) 2017/1853 of 10 October 2017 amending Implementing Decision 2011/335/EU authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

• CELEX: Implementing Decision (EU) 2017/1853
• Articles: 3

Article 1

The second paragraph of Article 2 of Implementing Decision 2011/335/EU is replaced by the following:

‘It shall apply from 1 January 2012 until 31 December 2020 or until the entry into force of a directive amending the provisions of Articles 281 to 294 of Directive 2006/112/EC, whichever date is earlier.’.

Article 2

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

It shall apply from 1 January 2018.

Article 3

This Decision is addressed to the Republic of Lithuania.