Implementing decision 2023/664 - Authorisation of Italy to derogate from Article 285 of the VAT Directive

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Original proposal
  5. Sources and disclaimer
  6. Full version
  7. EU Monitor

1.

Current status

This implementing decision is in effect from January  1, 2023 until December 31, 2024 and should have been implemented in national regulation on March 24, 2023 at the latest.

2.

Key information

official title

Council Implementing Decision (EU) 2023/664 of 21 March 2023 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2020/647
 
Legal instrument implementing decision
Number legal act Implementing decision 2023/664
Regdoc number ST(2023)6720
Original proposal COM(2023)89 EN
CELEX number i 32023D0664

3.

Key dates

Document 21-03-2023; Date of adoption
Publication in Official Journal 22-03-2023; OJ L 83 p. 68-69
Effect 01-01-2023; Application See Art 3
24-03-2023; Takes effect Date notif.
End of validity 31-12-2024; See Art. 3
Notification 24-03-2023

4.

Original proposal

 

5.

Sources and disclaimer

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6.

Full version

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7.

EU Monitor

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