Proposal for a Council Implementing Decision amending Decision 2013/678/EU authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ('the VAT Directive'), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.

By letter registered with the Commission on 5 April 2016, the Italian Republic requested authorisation to continue to exempt from VAT taxable persons below a turnover threshold of €65,000. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 21 June 2016 of the request made by the Italian Republic. By letter dated 22 June 2016, the Commission notified the Italian Republic that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2016)644: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2016:644:FIN

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