Article 2 of Decision 2009/791/EC is replaced by the following:
This Decision shall expire on 31 December 2021.
Any request for the extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2021.
Such request shall be accompanied by a report on the application of this measure which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.