Article 7 F1 United Kingdom Original text. Later amendments are not shown. This Decision shall expire on 31 December 2022 . Annotations Textual amendments F1 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. ← Article 6 Article 7 Article 8 →