Implementing decision 2023/1552 - 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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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 is in effect from July  1, 2025 until June 30, 2026 and should have been implemented in national regulation on July 26, 2023 at the latest.

2.

Key information

official title

Council Implementing Decision (EU) 2023/1552 of 25 July 2023 amending 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 Directive 2006/112/EC on the common system of value added tax taken by Italy
 
Legal instrument implementing decision
Number legal act Implementing decision 2023/1552
Regdoc number ST(2023)11321
Original proposal COM(2023)342 EN
CELEX number i 32023D1552

3.

Key dates

Document 25-07-2023; Date of adoption
Publication in Official Journal 27-07-2023; OJ L 188 p. 45-47
Effect 26-07-2023; Takes effect Date notif. See Art 2
01-07-2025; Application Partial application See Art 2
End of validity 30-06-2026; Linked to 32017D0784
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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