1Council Implementing Decision (EU) 2024/2680 of 8 October 2024 amending Implementing Decision (EU) 2021/1778 authorising Germany to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

Article 2 of Implementing Decision (EU) 2021/1778 is replaced by the following:

Article 2

This Decision shall expire on 31 December 2026.

Any request for an extension of the special 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 an assessment of the special measure and of its impact on the fight against VAT fraud and the number of traders and transactions affected by that measure..

Article 2

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

Article 3

This Decision is addressed to the Federal Republic of Germany.

Done at Luxembourg, 8 October 2024.

For the Council

The President

Varga M.