Council Implementing Decision (EU) 2020/1088 of 22 July 2020 amending Implementing Decision (EU) 2018/485 authorising Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax

• CELEX: Implementing Decision (EU) 2020/1088
• Articles: 2

Article 1

In Article 3 of Implementing Decision (EU) 2018/485, the second and the third paragraphs are replaced by the following:

‘It shall apply from 1 January 2018 to 31 December 2023.

Any request for extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2023 and shall be accompanied by a report which includes a review of the measure.’.

Article 2

This Decision is addressed to the Kingdom of Denmark.