Legal provisions of COM(2021)445 - Authorisation of Germany to derogate from Article 193 of the VAT Directive

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dossier COM(2021)445 - Authorisation of Germany to derogate from Article 193 of the VAT Directive.
document COM(2021)445 EN
date October  5, 2021


Article 1

By way of derogation from Article 193 of Directive 2006/112/EC, the Federal Republic of Germany is authorised to provide that the person liable for payment of VAT is the taxable person to whom the transfer of emission allowances traded in a national trade system under the Fuel Emission Allowance Trading Act (Gesetz über einen nationalen Zertifikatehandel für Brennstoffemissionen) of 12 December 2019 is made.

Article 2

This Decision shall expire on 31 December 2024.

Any request for the extension of the special measure provided for in this Decision shall be submitted to the Commission by 31 March 2024 and shall be accompanied by a report on the application of this measure which includes an assessment of the impact of the measure on the fight against VAT fraud and the number of traders and transactions affected by the measure.

Article 3

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

Article 4

This Decision is addressed to the Federal Republic of Germany.