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

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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 ...
document COM(2023)342 EN
date July 25, 2023

Contents

Article 1

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

   (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

This Decision shall take effect on the day of its notification.

However, Article 1, point (1), shall apply from 1 July 2025.    

Article 3

This Decision is addressed to the Italian Republic.