Council Implementing Decision (EU) 2017/1854 of 10 October 2017 amending Implementing Decision 2014/797/EU authorising the Republic of Estonia to apply a 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

Article 6 of Implementing Decision 2014/797/EU is replaced by the following:

Article 6

1. This Decision shall take effect on the day of its notification.

It shall expire on 31 December 2020.

1. Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2020 and 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 from 1 January 2018.

Article 3

This Decision is addressed to the Republic of Estonia.

Done at Luxembourg, 10 October 2017.

For the Council

The President

T. Tõniste