Article 3

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Art. 3 Unnumbered Paragraph 2 replacement by Decision (EU) 2020/1088 amending Implementing Decision (EU) 2018/485 authorising Denmark to apply a special… Decision
Art. 3 Unnumbered Paragraph 3 replacement by Decision (EU) 2020/1088 amending Implementing Decision (EU) 2018/485 authorising Denmark to apply a special… Decision

This Decision shall take effect on the date of its notification.

F1It shall apply from 1 January 2018 to 31 December 2023 .

Any request for extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2023 and shall be accompanied by a report which includes a review of the measure.

Annotations

Textual amendments

F1: Substituted by Council Implementing Decision (EU) 2020/1088 of 22 July 2020 amending Implementing Decision (EU) 2018/485 authorising Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax.