Implementing decision 2023/2094 - Amendment of Implementing Decision (EU) 2018/485 as regards an extension of the authorisation for Denmark to derogate from Article 75 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, 2026 and should have been implemented in national regulation on September 27, 2023 at the latest.

2.

Key information

official title

Council Implementing Decision (EU) 2023/2094 of 25 September 2023 amending Implementing Decision (EU) 2018/485 as regards an extension of the authorisation for Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax
 
Legal instrument implementing decision
Number legal act Implementing decision 2023/2094
Regdoc number ST(2023)12537
Original proposal COM(2023)463 EN
CELEX number i 32023D2094

3.

Key dates

Document 25-09-2023; Date of adoption
Publication in Official Journal 29-09-2023; OJ L 241 p. 121-122
Effect 27-09-2023; Takes effect Date notif. See Art 2
End of validity 31-12-2026; Linked to 32018D0485
Notification 27-09-2023

4.

Original proposal

 

5.

Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:

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6.

Full version

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7.

EU Monitor

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