Contents
Article 5#
1.This Decision shall take effect on the date of its notification.
2.This Decision shall apply from 1 January 2024 to 31 December 2026.
3.Any request for an extension of the special measures laid down in Articles 1 and 3 shall be submitted the Commission by 31 March 2026 and shall be accompanied by a report which includes a review of the percentage limitation applied on the right to deduct VAT on the basis of this Decision.
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