OpenLegislation

Article 2 F1F2

United Kingdom

Original text. Later amendments are not shown.

This Decision shall expire on 31 December 2021 .

Any request for the extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2021 .

Such request shall be accompanied by a report on the application of this measure which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.

Annotations

Textual amendments

F1

Substituted by Council Implementing Decision (EU) 2015/2428 of 10 December 2015 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax.

F2

Substituted by Council Implementing Decision (EU) 2018/2060 of 20 December 2018 amending Decision 2009/791/EC authorising Germany to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax.