Council Implementing Decision (EU) 2023/1552 of 25 July 2023 amending Implementing Decision (EU) 2017/784 as regards the period of authorisation for, and the scope of, the special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax taken by Italy

• CELEX: Implementing Decision (EU) 2023/1552
• Articles: 3

Article 1

Council Implementing Decision (EU) 2017/784 is amended as follows:

(1)

in Article 1, the third indent is deleted;

(2)

in Article 3, second paragraph, the date ‘30 September 2021’ is replaced by the date ‘30 September 2024’;

(3)

in Article 5, the date ‘30 June 2023’ is replaced by the date ‘30 June 2026’.

Article 2

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

However, Article 1, point (1), shall apply from 1 July 2025.

Article 3

This Decision is addressed to the Italian Republic.