Council Implementing Decision (EU) 2019/2138 of 5 December 2019 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) 2019/2138
• Articles: 3

Article 1

Decision 2007/441/EC is amended as follows:

(1)

Article 6 is replaced by the following:

‘Article 6

Any request for authorisation to extend the derogating measures provided for in this Decision shall be submitted to the Commission by 1 April 2022. The request shall be accompanied by a report including a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.’;

(2)

Article 7 is replaced by the following:

‘Article 7

This Decision shall expire on 31 December 2022.’.

Article 2

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

It shall apply from 1 January 2020.

Article 3

This Decision is addressed to the Italian Republic.