Article 1

Decision 2007/441/EC is amended as follows:

1. (1)

   Article 6 is replaced by the following:

   ‘Article 6

   Any request for authorisation to extend the derogating measures provided for in this Decision shall be submitted to the Commission by 1 April 2022. The request shall be accompanied by a report including a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.’;

2. (2)

   Article 7 is replaced by the following:

   ‘Article 7

   This Decision shall expire on 31 December 2022.’.