Council Implementing Decision (EU) 2021/1968 of 9 November 2021 amending Implementing Decision (EU) 2015/2429 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

CELEX: 32021D1968
Document type: DEC_IMPL
Sector: Legislation
Date of document: 2021-11-09
In force since: 2021-11-10
End of validity: 2027-12-31
Status: In force
ELI: http://data.europa.eu/eli/dec_impl/2021/1968/oj

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Article 6

1 This Decision shall apply from 1 January 2016. It shall expire on 31 December 2024.

2 Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2024 and shall be accompanied by a report which includes a review of the percentage set out in Article 1.’.

Article 2

This Decision shall take effect on the date of its notification. It shall apply as from 1 January 2022.

Article 3

This Decision is addressed to the Republic of Latvia.

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