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Council Implementing Decision (EU) 2016/1982Show full title
Council Implementing Decision (EU) 2016/1982 of 8 November 2016 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax
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Article 1
Articles 6 and 7 of Decision 2007/441/EC are replaced by the following:
‘Article 6
Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2019.
Any request for the extension of those measures shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT charged on expenditure on motorised road vehicles not wholly used for business purposes.
Article 7
This Decision shall expire on 31 December 2019.’.
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