Council 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
- Germany’s request to extend a special VAT measure for emission allowances was approved until December 31, 2026.
- The measure aims to combat VAT fraud and has shown positive results since its initial implementation.
- A report assessing the measure’s effectiveness must be submitted by March 31, 2026, for any further extensions.
Source eur-lex.europa.eu
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