Council Implementing Decision (EU) 2017/784 Article 3

Article 3

Italy shall notify the national measures referred to in Articles 1 and 2 to the Commission. Within 15 months after the entry into force in Italy of the measures referred to in Articles 1 and 2, Italy shall submit a report to the Commission on the overall situation of VAT refunds to taxable persons affected by these measures and, in particular, on the average duration of the refund procedure and on the overall effectiveness of this measure in reducing VAT evasion in the sectors concerned.

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Other provisions in Council Implementing Decision (EU) 2017/784

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

CitationArticle 3 of Council Implementing Decision (EU) 2017/784 (LawPlayer, data as of 2026-07-04)

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