Legal provisions of COM(2024)294 - Amendment of Implementing Decision (EU) 2021/1778 as regards an extension of the authorisation for Germany to derogate from Article 193 of the VAT Directive

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dossier COM(2024)294 - Amendment of Implementing Decision (EU) 2021/1778 as regards an extension of the authorisation for Germany to derogate from ...
document COM(2024)294 EN
date October  8, 2024

Contents

Article 1

Article 2 of Implementing Decision (EU) 2021/1778 is replaced by the following:

‘Article 2

This Decision shall expire on 31 December 2026.

Any request for extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2026 and shall be accompanied by a report which includes an assessment of the measure and of its impact on the fight against VAT fraud and the number of traders and transactions affected by the measure.’.

Article 2

This Decision is addressed to the Federal Republic of Germany.