Council Implementing Decision (EU) 2024/2680 of 8 October 2024 amending Implementing Decision (EU) 2021/1778 authorising Germany to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
Council Implementing Decision (EU) 2024/2680 of 8 October 2024 amending Implementing Decision (EU) 2021/1778 authorising Germany to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
ArticleΒ 2 of Implementing Decision (EU) 2021/1778 is replaced by the following:
βArticleΒ 2
This Decision shall expire on 31Β December 2026.
Any request for an extension of the special measure provided for in this Decision shall be submitted to the Commission by 31Β March 2026 and shall be accompanied by aΒ report which includes an assessment of the special measure and of its impact on the fight against VAT fraud and the number of traders and transactions affected by that measure.β.
