Council Implementing Decision (EU) 2018/1921 of 4 December 2018 amending Implementing Decision 2013/191/EU authorising Latvia to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

1 This Decision shall apply as from 1 January 2016 and shall expire on 31 December 2021.

2 Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2021 and shall be accompanied by a report which includes a review of the percentage set out in Article 1.’

This Decision shall take effect on the date of its notification. It shall apply as from 1 January 2019.

This Decision is addressed to the Republic of Latvia.