{
  "url": "https://openlegislation.uk/eu-decision-2019-2138/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2019-2138/article-1.json",
  "legislation": "eudn/2019/2138",
  "legislation_title": "Council Implementing Decision (EU) 2019/2138 of 5 December 2019 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",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-2138",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Decision 2007/441/EC is amended as follows:\n(1) Article 6 is replaced by the following:\n‘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.’;\n(2) Article 7 is replaced by the following:\n‘Article 7 This Decision shall expire on 31 December 2022.’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/2138/article/1",
    "retrieved_at": "2026-11-01T15:12:28.488503+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}