EC authorising Germany to continue to derogate from Articles 168 and 168a of the VAT Directive - Main contents

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dossier	COM(2024)399 - Amendment of Decision 2009/791/EC authorising Germany to continue to derogate from Articles 168 and 168a of the VAT ...
document	COM(2024)399
date	November 5, 2024

Article 1

Article 2 of Decision 2009/791/EC is replaced by the following:

‘Article 2

This Decision shall expire on 31 December 2027.

Any request for an extension of the special measure provided for in this Decision shall be submitted to the Commission by 31 March 2027.

The request referred to in the second paragraph shall be accompanied by a report on the application of the special measure provided for in this Decision, including a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

Article 2

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

Article 3

This Decision is addressed to the Federal Republic of Germany.