Legal provisions of COM(2021)606 - Amendment of Implementing Decision (EU) 2015/2429 authorising Latvia to derogate from point (a) of Article 26(1) and Articles 168 and 168a of the VAT Directive - Main contents
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| dossier | COM(2021)606 - Amendment of Implementing Decision (EU) 2015/2429 authorising Latvia to derogate from point (a) of Article 26(1) and ... |
|---|---|
| document | COM(2021)606  |
| date | November 9, 2021 |
Article 1
Article 6 of Implementing Decision (EU) 2015/2429 is replaced by the following:
‘Article 6
1. This Decision shall apply from 1 January 2016. It shall expire on 31 December 2024.
2. Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2024 and shall be accompanied by a report which includes a review of the percentage set out in Article 1.’.
Article 2
This Decision shall take effect on the date of its notification.
It shall apply as from 1 January 2022.
Article 3
This Decision is addressed to the Republic of Latvia.