Council Implementing Decision (EU) 2024/2885 of 5 November 2024 amending Decision 2009/791/EC authorising the Federal Republic of Germany to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

• CELEX: Implementing Decision (EU) 2024/2885
• Articles: 3

Article 1

Article 2 of Decision 2009/791/EC is replaced by the following:

‘Article 2

This Decision shall expire on 31 December 2027.

Any request for an extension of the special measure provided for in this Decision shall be submitted to the Commission by 31 March 2027.

The request referred to in the second paragraph shall be accompanied by a report on the application of the special measure provided for in this Decision, including a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

Article 2

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

Article 3

This Decision is addressed to the Federal Republic of Germany.