{
  "url": "https://openlegislation.uk/eu-decision-2007-441/article-6",
  "json_url": "https://openlegislation.uk/eu-decision-2007-441/article-6.json",
  "legislation": "eudn/2007/441",
  "legislation_title": "Council Decision of 18 June 2007 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 (2007/441/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2007-441",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "Any request for authorisation to extend the derogating measures provided for in this Decision shall be submitted to the Commission by 1 April 2022 . The request shall be accompanied by a report including a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Implementing Decision (EU) 2019/2138 of 5 December 2019 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2007/441/article/6",
    "retrieved_at": "2026-11-01T15:17:09.186318+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}