Legal provisions of COM(2023)342 - Amendment of Implementing Decision (EU) 2017/784 as regards the period of authorisation for, and the scope of, the special measure derogating from Articles 206 and 226 of the VAT Directive taken by Italy - Main contents
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dossier | COM(2023)342 - Amendment of Implementing Decision (EU) 2017/784 as regards the period of authorisation for, and the scope of, the special ... |
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document | COM(2023)342 ![]() |
date | July 25, 2023 |
Article 1
(1) in Article 1, the third indent is deleted;
(2) in Article 3, second subparagraph, the date ‘30 September 2021’ is replaced by the date ‘30 September 2024’;
(3) in Article 5, the date ‘30 June 2023’ is replaced by the date ‘30 June 2026’.
Article 2
However, Article 1, point (1), shall apply from 1 July 2025.