Legal provisions of COM(2023)89 - Authorisation of Italy to derogate from Article 285 of the VAT Directive

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dossier COM(2023)89 - Authorisation of Italy to derogate from Article 285 of the VAT Directive.
document COM(2023)89 EN
date March 21, 2023

Contents

Article 1

By way of derogation from Article 285 of Directive 2006/112/EC, Italy is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 85 000.

Article 2

Implementing Decision (EU) 2020/647 is repealed.

Article 3

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

It shall apply until 31 December 2024.

Article 4

This Decision is addressed to the Italian Republic.