2013/679/EU: Council Implementing Decision of 15 November 2013 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

Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2016. Any request for the extension of those measures shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT charged on expenditure on motorised road vehicles not wholly used for business purposes.’;

This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles which is not eligible for a full deduction of value added tax, and on 31 December 2016 at the latest.’.

This Decision shall take effect on the day of its notification. It shall apply from 1 January 2014.

This Decision is addressed to the Italian Republic.