# Council Implementing Decision of 15 November 2013 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 (2013/679/EU), Article 1

Extent: E+W+S+N.I.

Decision 2007/441/EC is amended as follows:
(1) Article 6 is replaced by the following:
‘Article 6 Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2016.
Any request for the extension of those measures shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT charged on expenditure on motorised road vehicles not wholly used for business purposes.’;
(2) Article 7 is replaced by the following:
‘Article 7 This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles which is not eligible for a full deduction of value added tax, and on 31 December 2016 at the latest.’.

---
Source: https://www.legislation.gov.uk/eudn/2013/679/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-679/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.