Legal provisions of COM(2024)294 -

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dossier COM(2024)294 - .
document COM(2024)294
date July 12, 2024


Article 1

Article 2 of Implementing Decision (EU) 2021/1778 is replaced by the following:

‘Article 2

This Decision shall expire on 31 December 2026.

Any request for extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2026 and shall be accompanied by a report which includes an assessment of the measure and of its impact on the fight against VAT fraud and the number of traders and transactions affected by the measure.’.

Article 2

This Decision is addressed to the Federal Republic of Germany.