Legal provisions of COM(2024)399 -

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dossier COM(2024)399 - .
document COM(2024)399
date September  9, 2024


Article 1

Article 2 of Decision 2009/791/EC is replaced by the following:


‘Article 2

This Decision shall expire on 31 December 2027.

Any request for the extension of the special measure provided for in this Decision shall be submitted to the Commission by 31 March 2027.

Such request shall be accompanied by a report on the application of this measure which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’

Article 2

This Decision is addressed to the Federal Republic of Germany.