Council Implementing Decision (EU) 2015/156 of 27 January 2015 extending the period of validity of Implementing Decision 2012/232/EU authorising Romania to apply measures derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax

1 This Decision shall expire on 31 December 2017.

2 Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 31 March 2017. Such a request shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.’

This Decision shall apply from 1 January 2015.

This Decision is addressed to Romania.