Council Implementing Decision (EU) 2021/1776 of 5 October 2021 amending Decision 2009/791/EC authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

CELEX: 32021D1776
Document type: DEC_IMPL
Sector: Legislation
Date of document: 2021-10-05
In force since: 2021-10-07
End of validity: 2027-12-31
Status: In force
ELI: http://data.europa.eu/eli/dec_impl/2021/1776/oj

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Article 2

This Decision shall expire on 31 December 2024. Any request for the extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2024. Such request shall be accompanied by a report on the application of this measure, including a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

Article 2

This Decision shall take effect on the date of its notification.

Article 3

This Decision is addressed to the Federal Republic of Germany.

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