Legal provisions of COM(2022)648 - Amendment of Implementing Decision (EU) 2018/1904 authorising the Netherlands to derogate from Article 285 of the VAT Directive - Main contents
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| dossier | COM(2022)648 - Amendment of Implementing Decision (EU) 2018/1904 authorising the Netherlands to derogate from Article 285 of the VAT ... |
|---|---|
| document | COM(2022)648  |
| date | December 19, 2022 |
Article 1
Article 2 of Implementing Decision (EU) 2018/1904 is replaced by the following:
‘Article 2
This Decision shall apply from 1 January 2020 until 31 December 2024.’.
Article 2
This Decision shall take effect on the date of its notification.
Article 3
This Decision is addressed to the Kingdom of the Netherlands.