European Commission 20 February 2023, Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2020/647

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European Union · · · Cited by 1 · 20-02-2023

EUROPEAN COMMISSION Brussels, 20.2.2023 COM(2023) 89 final 2023/0040(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2020/647 EXPLANATORY MEMORANDUM Pursuant to Article 395(1) of Council Directive

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