Article 1
By way of derogation from Article 206 of Directive 2006/112/EC, Italy is authorised to provide that the VAT due on supplies of goods and services to the following entities has to be paid by the recipient to a separate and blocked bank account of the tax administration: — public authorities, — companies controlled by public authorities within the meaning of Article 2359 of the Italian Civil Code ( Codice Civile ), — companies listed on the stock exchange that are included in the FTSE MIB index, the list of which will be published by Italy in the Italian Official Journal ( Gazzetta Ufficiale ) after 28 April 2017 and revised annually if necessary.