# 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, 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 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) Article 7 is replaced by the following:
‘Article 7 This Decision shall expire on 31 December 2022.’.

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Source: https://www.legislation.gov.uk/eudn/2019/2138/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-2138/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.