Implementing decision 2023/1553 - Authorisation of Romania to derogate from Articles 218 and 232 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 has been published on July 27, 2023, entered into force on January  1, 2024 and should have been implemented in national regulation on July 26, 2023 at the latest.

2.

Key information

official title

Council Implementing Decision (EU) 2023/1553 of 25 July 2023 authorising Romania to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
 
Legal instrument implementing decision
Number legal act Implementing decision 2023/1553
Regdoc number ST(2023)11330
Original proposal COM(2023)329 EN
CELEX number i 32023D1553

3.

Key dates

Document 25-07-2023; Date of adoption
Publication in Official Journal 27-07-2023; OJ L 188 p. 48-50
Effect 26-07-2023; Takes effect Date notif. See Art 4.1
01-01-2024; Application See Art 4.2
End of validity 31-12-9999; See Art. 4.2
Notification 26-07-2023

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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