Council Implementing Decision of 22 January 2013 amending Implementing Decision 2010/39/EU authorising the Portuguese Republic to apply a measure derogating from Articles 168, 193 and 250 of Directive 2006/112/EC on the common system of value added tax (2013/56/EU) (c. 56)

Article 1 U.K.

Implementing Decision 2010/39/EU is hereby amended as follows:

(1)

In second paragraph of Article 4, the date ‘31 December 2012’ is replaced by that of ‘31 December 2015’;

(2)

The following article is inserted:

‘Article 4a

Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2015 and shall be accompanied by a report on the application of that measure.’.

Article 2 U.K.

This Decision shall take effect on the day of its notification.

It shall apply from 1 January 2013.

Article 3 U.K.

This Decision is addressed to the Portuguese Republic.

Done at Brussels, 22 January 2013.

For the Council

The President

M. Noonan