OpenLegislation

Article 3 F1

United Kingdom

Original text. Later amendments are not shown.

This Decision shall expire on  31 December 2022 .

Any request for authorisation to extend the derogating measures authorised by this Decision shall be submitted to the Commission by  1 April 2022 . Such request shall be accompanied by a report including a review of the percentage limitation applied on the right to deduct VAT on the basis of this Decision.

Annotations

Textual amendments

F1

Substituted by Council Implementing Decision (EU) 2019/1594 of 24 September 2019 amending Implementing Decision 2013/805/EU authorising the Republic of Poland to introduce measures derogating from point (a) of Article 26(1) and Article 168 of Directive 2006/112/EC on the common system of value added tax.