Legal provisions of COM(2023)463 - Amendment of Implementing Decision (EU) 2018/485 as regards an extension of the authorisation for Denmark to derogate from Article 75 of the VAT Directive

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dossier COM(2023)463 - Amendment of Implementing Decision (EU) 2018/485 as regards an extension of the authorisation for Denmark to derogate from ...
document COM(2023)463 EN
date September 25, 2023

Contents

Article 1

In Article 3 of Implementing Decision (EU) 2018/485, the second and third paragraphs are replaced by the following:

‘It shall apply from 1 January 2018 to 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 a review of the measure.’.

Article 2

This Decision is addressed to the Kingdom of Denmark.