Council Implementing Decision (EU) 2023/2094 of 25 September 2023 amending Implementing Decision (EU) 2018/485 as regards an extension of the authorisation for Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax

CELEX: 32023D2094
Document type: DEC_IMPL
Sector: Legislation
Date of document: 2023-09-25
In force since: 2023-09-27
End of validity: 2026-12-31
Status: In force
ELI: http://data.europa.eu/eli/dec/2023/2094/oj

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Article 1

In Article 3 of Implementing Decision (EU) 2018/485, the second and third paragraphs are replaced by the folloaing: ‘It shall apply from 1 January 2018 to 31 December 2026. Any request for extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2026 and shall be accompanied by a report which includes a review of the measure.’.

Article 2

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

Article 3

This Decision is addressed to the Kingdom of Denmark.

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