# Council Implementing Decision (EU) 2020/2189 of 18 December 2020 authorising the Netherlands to introduce a special measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax, Article 2

Extent: E+W+S+N.I.

This Decision shall take effect on the date of its notification.
It shall apply from 1 January 2021 until 31 December 2023.
Any request for authorisation to extend the special measure authorised by this Decision shall be submitted to the Commission by 31 March 2023.
Such request shall be accompanied by a report on the application of the special measure that includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.

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Source: https://www.legislation.gov.uk/eudn/2020/2189/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2020-2189/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.