European Commission 31 March 2020, Proposal for a COUNCIL IMPLEMENTING DECISION authorising Italy to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

EUROPEAN COMMISSION Brussels, 31.3.2020 COM(2020) 124 final 2020/0048(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising Italy to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax EXPLANATORY MEMORANDUM Pursuant to Article 395(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added