Council Implementing Decision (EU) 2016/1982 of 8 November 2016 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 2019. 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 31 December 2019.’.

This Decision shall apply from 1 January 2017.

This Decision is addressed to the Italian Republic.