EC authorising Italy to derogate from Articles 26(1)(a) and 168 of the VAT Directive - Main contents

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dossier	COM(2022)519 - Amendment of Decision 2007/441/EC authorising Italy to derogate from Articles 26(1)(a) and 168 of the VAT Directive.
document	COM(2022)519
date	December 6, 2022

Article 1

Decision 2007/441/EC is amended as follows:

(1)

Article 6 is replaced by the following:

‘Article 6

Any request for an extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2025. Such request shall be accompanied by a report including a review of the percentage limitation 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 2025.’.

Article 2

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

Article 3

This Decision is addressed to the Italian Republic.