Legal provisions of COM(2019)476 - Amendment of Decision 2007/441/EC authorising Italy to derogate from Articles 26(1)(a) and 168 of the VAT Directive

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dossier COM(2019)476 - Amendment of Decision 2007/441/EC authorising Italy to derogate from Articles 26(1)(a) and 168 of the VAT Directive.
document COM(2019)476 EN
date December  5, 2019

Contents

Article 1

Decision 2007/441/EC is amended as follows:

(1)Article 6 is replaced by the following:

‘Article 6

Any request for authorisation to extend the derogating measures provided for in this Decision shall be submitted to the Commission by 1 April 2022. The request shall be accompanied by a report including a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.’;

(2)Article 7 is replaced by the following:

‘Article 7

This Decision shall expire on 31 December 2022.’.

Article 2

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

It shall apply from 1 January 2020.

Article 3

This Decision is addressed to the Italian Republic.