European Commission 15 December 2022, Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision 2013/676/EU as regards an extension of the authorisation for Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

EUROPEAN COMMISSION Brussels, 15.12.2022 COM(2022) 727 final 2022/0421(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision 2013/676/EU as regards an extension of the authorisation for Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax EXPLANATORY MEMORANDUM Pursuant to Article