Implementing decision 2023/1025 - Authorisation of Hungary to derogate from Article 287 of the VAT Directive

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Original proposal
  5. Sources and disclaimer
  6. Full version
  7. EU Monitor

1.

Current status

This implementing decision is in effect until December 31, 2024 and should have been implemented in national regulation on May 23, 2023 at the latest.

2.

Key information

official title

Council Implementing Decision (EU) 2023/1025 of 22 May 2023 authorising Hungary to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2018/1490
 
Legal instrument implementing decision
Number legal act Implementing decision 2023/1025
Regdoc number ST(2023)8771
Original proposal COM(2023)203
CELEX number i 32023D1025

3.

Key dates

Document 22-05-2023; Date of adoption
Publication in Official Journal 25-05-2023; OJ L 137 p. 26-27
Effect 23-05-2023; Takes effect Date notif.
End of validity 31-12-2024; See Art. 3
Notification 23-05-2023

4.

Original proposal

 

5.

Sources and disclaimer

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6.

Full version

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7.

EU Monitor

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