Council Implementing Decision (EU) 2020/1105 of 24 July 2020 amending Implementing Decision (EU) 2017/784 authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax

Implementing Decision (EU) 2017/784 is amended as follows: (1) in Article 3, the second subparagraph is replaced by the following: ‘By 30 September 2021, Italy shall submit a report to the Commission on the overall situation of VAT refunds to taxable persons affected by the measures referred to in Articles 1 and 2 and, in particular, on the average duration of the refund procedure and on the effectiveness of those measures and any other measures implemented by Italy with the aim of reducing tax evasion in the sectors concerned. That report shall include a list of the different measures implemented, together with their date of entry into force.’; (2) in Article 5, the date ‘30 June 2020’ is replaced by the date ‘30 June 2023’.

This Decision shall apply from 1 July 2020.

This Decision is addressed to the Italian Republic.