Legal provisions of COM(2012)661 - Amendment of Decision 2010/39/EU authorising Portugal to continue to derogate from Articles 168, 193 and 250 of the VAT Directive

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Article 1

Implementing Decision 2010/39/EU is hereby amended as follows:

(1)In second paragraph of Article 4, the date ‘31 December 2012’ is replaced by that of ‘31 December 2015’;

(2)The following article is inserted:

‘Article 4a

Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2015 and shall be accompanied by a report on the application of that measure.’.

Article 2

This Decision shall take effect on the day of its notification.

It shall apply from 1 January 2013.

Article 3

This Decision is addressed to the Portuguese Republic.