Legal provisions of COM(2023)342 - 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 - Main contents
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| dossier | COM(2023)342 - Amendment of Implementing Decision (EU) 2017/784 as regards the period of authorisation for, and the scope of, the special ... |
|---|---|
| document | COM(2023)342  |
| date | July 25, 2023 |
Article 1
Council Implementing Decision (EU) 2017/784 is amended as follows:
| (1) | in Article 1, the third indent is deleted; |
| (2) | in Article 3, second paragraph, the date ‘30 September 2021’ is replaced by the date ‘30 September 2024’; |
| (3) | in Article 5, the date ‘30 June 2023’ is replaced by the date ‘30 June 2026’. |
Article 2
This Decision shall take effect on the date of its notification.
However, Article 1, point (1), shall apply from 1 July 2025.
Article 3
This Decision is addressed to the Italian Republic.