Legal provisions of COM(2020)242 - Amendment of Implementing Decision (EU) 2017/784 authorising Italy to derogate from Articles 206 and 226 of the VAT Directive

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dossier COM(2020)242 - Amendment of Implementing Decision (EU) 2017/784 authorising Italy to derogate from Articles 206 and 226 of the VAT ...
document COM(2020)242 EN
date July 24, 2020

Contents

Article 1

Implementing Decision (EU) 2017/784 is amended as follows:

(1)in Article 3, the second subparagraph is replaced by the following:

‘By 30 September 2021, Italy shall submit a report to the Commission on the overall situation of VAT refunds to taxable persons affected by the measures referred to in Articles 1 and 2 and, in particular, on the average duration of the refund procedure and on the effectiveness of those measures and any other measures implemented by Italy with the aim of reducing tax evasion in the sectors concerned. That report shall include a list of the different measures implemented, together with their date of entry into force.’;

(2)in Article 5, the date ‘30 June 2020’ is replaced by the date ‘30 June 2023’.

Article 2

This Decision shall apply from 1 July 2020.

Article 3

This Decision is addressed to the Italian Republic.