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

Implementing Decision (EU) 2023/1552 · Decision · 3 articles

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

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.

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