Implementing decision 2023/1551 - Authorisation of Germany to derogate from Articles 218 and 232 of the VAT Directive

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Original proposal
  5. Sources and disclaimer
  6. Full version
  7. EU Monitor

1.

Current status

This implementing decision has been published on July 27, 2023, enters into force on January  1, 2025 and should have been implemented in national regulation on July 26, 2023 at the latest.

2.

Key information

official title

Council Implementing Decision (EU) 2023/1551 of 25 July 2023 authorising Germany to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
 
Legal instrument implementing decision
Number legal act Implementing decision 2023/1551
Regdoc number ST(2023)11315
Original proposal COM(2023)340 EN
CELEX number i 32023D1551

3.

Key dates

Document 25-07-2023; Date of adoption
Publication in Official Journal 27-07-2023; OJ L 188 p. 42-44
Effect 26-07-2023; Takes effect Date notif. See Art 4.1
01-01-2025; Application See Art 4.2
End of validity 31-12-9999; See Art. 4.2
Notification 26-07-2023

4.

Original proposal

 

5.

Sources and disclaimer

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6.

Full version

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7.

EU Monitor

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