Proposal for a Council Implementing Decision authorising Italy to apply a special measure derogating from Articles 206 and 226 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 16 February 2017, the Italian Republic requested authorisation to continue to derogate from Articles 206 and 226 of the VAT Directive with regard to value added tax (VAT) payment and invoicing requirements for supplies of goods and services made to public authorities. Italy also requested to broaden the scope of the authorisation and apply the derogation from Articles 206 and 226 of the VAT Directive for supplies of goods and services to companies controlled by central and local public authorities and a list of companies listed on the stock exchange.

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 15 March 2017 of the request made by the Italian Republic. By letter dated 16 March 2017, the Commission notified the Italian Republic that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2017)169: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:169:FIN

---