Legal provisions of COM(2022)519 - Amendment of Decision 2007/441/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. |
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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.