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 - Main contents
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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 ... |
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| document | COM(2024)294  |
| date | October 8, 2024 |
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 an extension of the special 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 special measure and of its impact on the fight against VAT fraud and the number of traders and transactions affected by that measure.’.
Article 2
This Decision shall take effect on the day of its notification.
Article 3
This Decision is addressed to the Federal Republic of Germany.