EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 02017D0784-20200701
Council Implementing Decision (EU) 2017/784 of 25 April 2017 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 and repealing Implementing Decision (EU) 2015/1401
Consolidated text: Council Implementing Decision (EU) 2017/784 of 25 April 2017 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 and repealing Implementing Decision (EU) 2015/1401
Council Implementing Decision (EU) 2017/784 of 25 April 2017 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 and repealing Implementing Decision (EU) 2015/1401
02017D0784 — EN — 01.07.2020 — 001.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
COUNCIL IMPLEMENTING DECISION (EU) 2017/784 of 25 April 2017 (OJ L 118 6.5.2017, p. 17) |
Amended by:
|
|
Official Journal |
||
No |
page |
date |
||
COUNCIL IMPLEMENTING DECISION (EU) 2020/1105 of 24 July 2020 |
L 242 |
4 |
28.7.2020 |
COUNCIL IMPLEMENTING DECISION (EU) 2017/784
of 25 April 2017
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 and repealing Implementing Decision (EU) 2015/1401
Article 1
By way of derogation from Article 206 of Directive 2006/112/EC, Italy is authorised to provide that the VAT due on supplies of goods and services to the following entities has to be paid by the recipient to a separate and blocked bank account of the tax administration:
Article 2
By way of derogation from Article 226 of Directive 2006/112/EC, Italy is authorised to require that invoices, issued in relation to supplies of goods and services to the entities listed under Article 1 include a special remark that VAT has to be paid to that separate and blocked bank account of the tax administration.
Article 3
Italy shall notify the national measures referred to in Articles 1 and 2 to the Commission.
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.
Article 4
Implementing Decision (EU) 2015/1401 is repealed as of 1 July 2017.
Article 5
This Decision shall apply from 1 July 2017 to ►M1 30 June 2023 ◄ .
Article 6
This Decision is addressed to the Italian Republic.