Legal provisions of COM(2024)491 - Amendment of Implementing Decision (EU) 2018/1493 authorising Hungary to derogate from point (a) of Article 26(1) and Articles 168 and 168a of the VAT Directive

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dossier COM(2024)491 - Amendment of Implementing Decision (EU) 2018/1493 authorising Hungary to derogate from point (a) of Article 26(1) and ...
document COM(2024)491
date December 10, 2024


Article 1

Article 5 of Implementing Decision (EU) 2018/1493 is replaced by the following:

'Article 5

This Decision shall expire on 31 December 2027.

Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2027 and shall be accompanied by a report which includes a review of the percentage set out in Article 1.'.

Article 2

This Decision is addressed to Hungary.