Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2020/647
Date: 2023-02-20
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Italy, VAT, derogation from EU law, small business, tax exemption

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   EUROPEAN COMMISSION  Brussels, 20.2.2023  COM(2023) 89 final 2023/0040 (NLE)  Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2020/647  
 
EXPLANATORY MEMORANDUM 

Pursuant  to  Article  395(1)  of  Council  Directive  2006/112/EC  of  28  November  2006  on  the 
common system of value added tax1 (‘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. 

Pursuant  to  Council  Implementing  Decision  2020/647  of  11  May  20202,  Italy  is  currently 
authorised  to  apply  a  special  measure  derogating  from  Article  285  of  the  VAT  Directive  to 
exempt from VAT taxable persons whose annual turnover is no higher than EUR 65 000 until 
31 December 2024. 

By  letter  registered  with  the  Commission  on  29  November  2022,  Italy  requested  an 
authorisation to increase the threshold of the abovementioned existing measure, from EUR 65 
000 to EUR 85 000, from 1 January 2023 to 31 December 2024.  

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other 
Member States by letter dated 8 December 2022 of the request made by Italy. By letter dated 
9 December 2022, the Commission notified Italy that it had all the information it considered 
necessary for the appraisal of the request. 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Chapter 1 of Title XII of the VAT Directive allows for the possibility for Member States to 
apply  a  special  scheme  for  small  enterprises,  which  includes  the  possibility  to  exempt  from 
VAT  taxable  persons  below  a  certain  annual  turnover.  Taxable  persons  falling  under  this 
exemption  do  not  have  to  charge  VAT  on  their  supplies  and,  consequently,  cannot  deduct 
VAT on their inputs.  

The possibility of applying special VAT rules including exemptions or graduated tax relief to 
small  undertakings  was  first  introduced  by  Article  14  of  Council  Directive  67/228/EEC3. 
Member States which did not make use of the option provided for under that provision were 
allowed subsequently, according to Article 24(2)(b) of Directive 77/388/EEC4, now recast as 
the  first  paragraph  of  Article  285  of  the  VAT  Directive,  to  only  exempt  from  VAT  taxable 
persons  whose  annual  turnover  is  no  higher  than  EUR  5  000  or  the  equivalent  in  national 
currency.  

Italy  never  made  use  of  the  option  provided  for  by  Article  14  of  Council  Directive 
67/228/EEC. In 2007, it requested authorisation to derogate from the first paragraph of Article 
285,  by  exempting  from  VAT  taxable  persons  whose  annual  turnover  was  no  higher  than 

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OJ L 347, 11.12.2006, p. 1. 
Council  Implementing  Decision  (EU)  2020/647  of  11  May  2020  authorising  the  Italian  Republic  to 
apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system 
of value added tax (OJ L 151, 14.5.2020, p. 7) 
Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member 
States concerning turnover taxes  – Structure and procedures for application of the common system of 
value added tax (OJ 71, 14.4.1967, p. 1303). 
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member 
States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 
L 145, 13.6.1977, p. 1). 

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EUR 30 000. That request was prompted by the Italian economic structure, largely comprised 
of  micro  enterprises  with  a  very  small  number  of  employees,  and  Italy’s  desire  to  simplify 
VAT  obligations  for  small  businesses  and  to  ease  VAT  collection  for  the  national  tax 
administration. The derogating measure was authorised until 31 December 2010, by virtue of 
Council  Decision  2008/737/EC5.  The  measure  had  an  optional  character,  allowing  small 
businesses to opt for the normal VAT arrangements. 

Italy was subsequently authorised to extend the expiry date of the derogating measure until 31 
December 2013, by Council  Implementing Decision 2010/688/EU6, then until  31 December 
2016, by Council Implementing Decision 2013/678/EU7, which also increased the maximum 
exemption threshold from EUR 30 000 to EUR 65 000, and subsequently until 31 December 
2019, by Council Implementing Decision (EU) 2016/19888. Finally, by Council Implementing 
Decision  (EU)  2020/647,  Italy  was  authorised  to  continue  to  apply  the  derogating  measure 
until 31 December 2024. 

The  higher  threshold  requested  by  Italy  can  be  considered  as  a  measure  that  will  further 
reduce  the  administrative  burden  and  compliance  costs  on  businesses  eligible  for  the 
exemption,  in  particular  on  micro-enterprises,  by  releasing  them  from  the  VAT  obligations 
under  the  normal  VAT  arrangements,  such  as  keeping  VAT  records  or  submitting  VAT 
returns.  

The application of the special measure will enable Italy to focus its control activities towards 
larger taxable persons and to allocate more resources to the fight against VAT fraud and the 
enhancement  of  enforcement  of  the  current  VAT  system.  Moreover,  Italy  states  that  the 
special measure constitutes a significant incentive for the start-ups and consolidation of their 
economic activity. 

The  special  measure,  simplifying  the  obligations  of  small  operators,  is  in  line  with  the 
objectives  set  out  by  the  European  Union  for  small  businesses,  as  laid  out  in  Commission 
Communication "Think small first” - A “Small Business Act” for Europe.  

The  special  measure  is  optional  for  taxable  persons.  Therefore,  small  businesses  whose 
turnover does not exceed the threshold would still have the possibility to exercise their right to 
apply the normal VAT arrangements. 

Italy  reported  that  the  number  of  enterprises  existing  in  Italy  according  to  the  declarations 
submitted in  2020 for the fiscal  year 2019 is  5,580,863.  Italy stated that  only 63,441 out  of 
229,563  taxable  persons  whose  annual  turnover  is  between  EUR  65,001  and  EUR  85,000 

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Council  Decision  2008/737/EC  of  15  September  2008  authorising  the  Italian  Republic  to  apply  a 
measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added 
tax (OJ L 249, 18.09.2008, p. 13). 
Council  Implementing  Decision  2010/688/EU  of  15  October  2010  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 (OJ L 294, 12.11.2010, p. 12). 
Council Implementing Decision 2013/678/EU of 15 November 2013 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 (OJ L 316, 27.11.2013, p. 35). 
Council  Implementing  Decision  (EU)  2016/1988  of  8  November  2016  amending  Implementing 
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 (OJ L 
306, 15.11.2016, p. 11). 

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would be able to join the scheme on the basis of the applicable legal conditions. The measure 
would therefore affect slightly more than 1.1% of the total number of enterprises. 

According to estimates provided by Italy, the introduction of the special measure would lead 
to a decrease in VAT revenue collection of approximately 0.06 % and would therefore have a 
negligible impact on the overall amount of tax revenue of the Member State collected at the 
stage of final consumption. 

In the light of the above, it is appropriate to authorise Italy to apply the special measure until 
31 December 2024. 

Consistency with existing policy provisions in the policy area 

• 
The derogating measure is in line with the philosophy of Directive (EU) 2020/2859 amending 
Articles  281  to  294  of  the  VAT  Directive  on  a  special  scheme  for  small  enterprises,  which 
resulted from the VAT action plan10, and aims to create a modern, simplified scheme for those 
businesses.  In  particular,  it  seeks  to  reduce  VAT  compliance  costs  and  distortions  of 
competition  both  domestically  and  at  EU  level,  reduce  the  negative  impact  of  the  threshold 
effect, and facilitate business compliance as well as monitoring by tax administrations. 

Moreover, the threshold of EUR 85 000 is consistent with Directive (EU) 2020/285, insofar as 
it allows Member States to set the annual turnover threshold required for an exemption from 
VAT at a level no higher than EUR 85 000 (or the equivalent in national currency). 

Similar derogations, exempting from VAT taxable persons whose annual turnover is below a 
certain  threshold,  as  provided  for  in  Article  285  and  287  of  the  VAT  Directive,  have  been 
granted  to  other  Member  States.  The  Netherlands11  and  Belgium12  have  been  granted  a 
threshold of EUR 25 000; Luxembourg13 a threshold of EUR 35 000; Poland14, Latvia15 and 

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Council  Directive  (EU)  2020/285  of  18  February  2020  amending  Directive  2006/112/EC  on  the 
common system of value added tax as regards the special scheme for small enterprises and Regulation 
(EU)  No  904/2010  as  regards  the  administrative  cooperation  and  exchange  of  information  for  the 
purpose  of  monitoring  the  correct  application  of  the  special  scheme  for  small  enterprises  (OJ  L  62, 
2.3.2020, p. 13). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council  and  the  European 
Economic and Social Committee on an action plan on VAT – Towards a single EU VAT area – Time to 
decide COM(2016)148 final. 
Council  Implementing  Decision  (EU)  2018/1904  of  4  December  2018  authorising  the  Netherlands  to 
introduce  a  special  measure  derogating  from  Article  285  of  Directive  2006/112/EC  on  the  common 
system of value added tax (OJ L 310, 6.12.2018, p. 25). 
Council  Implementing  Decision  (EU)  2022/88  of  18  January  2022  amending  Implementing  Decision 
2013/53/EU  as  regards  authorisation  to  the  Kingdom  of  Belgium  to  apply  for  a  further  period  the 
special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value 
added tax (OJ L 14, 21.1.2022, p. 23). 
Council  Implementing  Decision  (EU)  2019/2210  of  19  December  2019  amending  Implementing 
Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 
285  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  332,  23.12.2019,  p. 
155). 
Council Implementing Decision (EU) 2021/1780 of  5 October 2021 amending Decision 2009/790/EC 
authorising  the  Republic  of  Poland  to  apply  a  measure  derogating  from  Article  287  of  Directive 
2006/112/EC on the common system of value added tax (OJ L 360, 11.10.2021, p. 122). 
Council  Implementing  Decision  (EU)  2020/1261  of  4  September  2020  amending  Implementing 
Decision  (EU)  2017/2408  authorising  the  Republic  of  Latvia  to  apply  a  special  measure  derogating 
from  Article  287  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  296, 
10.9.2020, p. 4). 

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Estonia16  have  been  granted  a  threshold  of  EUR  40  000;  Hungary17  a  threshold  of  EUR 48 
000; Lithuania18 a threshold of EUR 55 000; Croatia19 a threshold of EUR 45 000; Malta20 a 
threshold  of  EUR  30  000;  Slovenia21  a  threshold  of  EUR  50  000;  Czechia22  a  threshold  of 
EUR 85 000; and Romania23 a threshold of EUR 88 500. 

Derogations from the VAT Directive should always be limited in time so that their effects can 
be  assessed.  In  addition,  the  inclusion  of  an  expiry  date  of  the  special  measure  until  31 
December  2024,  as  requested  by  Italy,  is  aligned  with  the  requirements  of  Directive  (EU) 
2020/285.  That  directive  provides  for  1  January  2025  as  the  date  on  which  Member  States 
will have to apply the national provisions, which they are required to adopt to comply with it.  

The proposed measure is therefore consistent with the provisions of the VAT Directive. 

• 

Consistency with other Union policies 

The  Commission  has  been  consistently  stressing  the  need  for  simpler  rules  for  small 
enterprises.  In  this  respect,  the  Commission  adopted  in  March  2020  an  SME  Strategy  for  a 
sustainable  and  digital  Europe24,  where  it  committed  to  continue  to  work  on  reducing  the 
burden on SMEs. The objective to reduce the regulatory burden for SMEs is one of the pillars 
of that strategy. This special measure is in line with such objectives, as far as fiscal rules are 
concerned.  It  is  also  consistent  with  the  2020  Action  Plan  on  fair  and  simple  taxation 
supporting  the  recovery  strategy25,  which  acknowledges  that  tax  compliance  costs  remain 

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Council Implementing Decision (EU) 2021/358 of 22 February 2021 amending Implementing Decision 
(EU) 2017/563 authorising the Republic of Estonia to apply a special measure derogating from Article 
287 of Directive 2006/112/EC on the  common system of value added tax (OJ L 69, 26.2.2021, p. 4).

Council  Implementing  Decision  (EU)  2022/73  of  18  January  2022  amending  Implementing  Decision 
(EU) 2018/1490 as regards authorisation to Hungary to apply for a further period the special measure 
derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 
12, 19.1.2022, p. 148). 
Council  Implementing  Decision  (EU)  2021/86  of  22  January  2021  authorising  the  Republic  of 
Lithuania  to  apply  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the 
common system of value added tax (OJ L 30, 28.1.2021, p. 2). 
Council  Implementing  Decision  (EU)  2020/1661  of  3  November  2020  amending  Implementing 
Decision (EU) 2017/1768 authorising the Republic of Croatia to introduce a special measure derogating 
from  Article  287  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  374, 
10.11.2020, p. 4). 
Council  Implementing  Decision  (EU)  2021/753  of  6  May  2021  authorising  Malta  to  apply  a  special 
measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added 
tax, and repealing Implementing Decision (EU) 2018/279 (OJ L 163, 10.5.2021, p. 1). 
Council  Implementing  Decision  (EU)  2022/464  of  21  March  2022  amending  Implementing  Decision 
2013/54/EU  as regards the  authorisation granted to the  Republic of  Slovenia to  continue  to apply the 
special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value 
added tax (OJ L 94, 23.3.2022, p. 4). 
Council  Implementing  Decision  (EU)  2022/865  of  24  May  2022  authorising  the  Czech  Republic  to 
introduce  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the  common 
system of value added tax (OJ L 151, 2.6.2022, p. 66). 
Council  Implementing  Decision  (EU)  2020/1260  of  4  September  2020  amending  Implementing 
Decision (EU) 2017/1855 authorising Romania to apply a special measure derogating from Article 287 
of Directive 2006/112/EC on the common system of value added tax (OJ L 296, 10.9.2020, p. 1). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic  and  Social  Committee  and  the  Committee  of  the  Regions  –  An  SME  Strategy  for  a 
sustainable and digital Europe (COM(2020) 103 final). 
Communication  from the  Commission to the  European Parliament and the  Council  –  An  Action Plan 
for fair and simple taxation supporting the Recovery Strategy (COM(2020) 312 final). 

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high in the EU, and that compliance costs are typically substantially higher for small than for 
large companies. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

Article 395 of the VAT Directive. 

• 

Subsidiarity (for non-exclusive competence)  

Considering the provision of the VAT Directive on which it is based, the proposal falls under 
the exclusive competence of the European Union. Hence, the subsidiarity principle does not 
apply. 

• 

Proportionality 

The Decision concerns an authorisation granted to a Member State upon its own request and 
does not constitute any obligation. 

Given  the  limited  scope  of  the  derogation,  the  special  measure  is  proportionate  to  the  aim 
pursued, i.e. to simplify tax collection for small taxable persons and for the tax administration. 

• 

Choice of the instrument 

The instrument proposed is a Council Implementing Decision. 

Under Article 395 of the VAT Directive, a derogation from the common VAT rules is only 
possible upon authorisation by the Council, which is acting unanimously on a proposal from 
the  Commission.  A  Council  Implementing  Decision  is  the  most  suitable  instrument  since  it 
can be addressed to an individual Member State. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Stakeholder consultations 

No stakeholder consultation has been conducted. The present proposal is based on a request 
made by Italy and concerns only this particular Member State. 

• 

Impact assessment 

The proposal for a Council Implementing Decision aims at increasing the current exemption 
threshold from EUR 65 000 to EUR 85 000. This increase of the threshold is a simplification 
measure which removes many of the VAT obligations for businesses operating with an annual 
turnover no higher than EUR 85 000. It will therefore have a positive impact on the reduction 
of  administrative  burden  for  both  businesses  and  the  tax  administration  without  a  major 
impact  on  the  total  VAT  revenue.  Because  of  the  narrow  scope  of  the  derogation  and  its 
limited application in time, the impact of the measure will in any case be limited. 

Currently, based on data available from 2020, the increase in threshold to EUR 85 000 would 
benefit  around  63  441  additional  enterprises,  leading  to  a  decrease  in  VAT  revenue  of 
approximately 0.06 %. 

The derogating measure will be optional for taxable persons. Taxable persons will be able to 
opt  for  the  regular  VAT  arrangements  in  accordance  with  Article  290  of  Directive 

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2006/112/EC. The budgetary impact in terms of VAT revenue for 2023 onwards is estimated 
by Italy at approximately EUR 80.8 million (0.06 % of the overall VAT revenue), which can 
be considered negligible. 

• 

Fundamental rights 

The proposal does not have any consequences for the protection of fundamental rights. 

4. 

BUDGETARY IMPLICATIONS 

Following  entering  into  force  of  Council  Regulation  (EU,  Euratom)  2021/769  of  30  April 
2021  amending  Regulation  (EEC,  Euratom)  No  1553/89  on  the  definitive  uniform 
arrangements for the collection of own resources accruing from value added tax26, there will 
be no compensation calculation carried out by Italy as of VAT own resource statement for the 
financial year 2021 onwards. 

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Council  Regulation (EU, Euratom) 2021/769 of 30 April  2021 amending Regulation (EEC, Euratom) 
No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from 
value added tax (OJ L 165, 11.5.2021, p. 9).  

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2023/0040 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING DECISION 

authorising the Italian Republic to apply a special measure derogating from Article 285 
of Directive 2006/112/EC on the common system of value added tax, and repealing 
Implementing Decision (EU) 2020/647 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union,  

Having  regard  to  Council  Directive  2006/112/EC  of  28  November  2006  on  the  common 
system of value added tax1, and in particular Article 395(1), first subparagraph,  thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

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By  Council  Implementing  Decision  (EU)  2020/6472,  Italy  was  authorised  to  apply  a 
special  measure  derogating  from  Article  285  of  Directive  2006/112/EC  to  exempt 
from  VAT  taxable  persons  whose  annual  turnover  was  no  higher  than  EUR  65 000 
until 31 December 2024. 

By  letter  registered  with  the  Commission  on  29  November  2022,  Italy  requested 
authorisation  to  apply  a  measure  until  31  December  2024,    derogating  from  Article 
285  of  Directive  2006/112/EC  in  order  to  exempt  taxable  persons  whose  annual 
turnover was no higher than EUR 85 000 from VAT (‘the special measure’).  

By  letter  dated  8  December  2022,  the  Commission  transmitted  Italy’s  request  to  the 
other  Member  States  in  accordance  with  Article  395(2),  second  subparagraph,  of 
Directive  2006/112/EC.  By  letter  dated  9  December  2022,  the  Commission  notified 
Italy  that  it  had  all  the  information  it  considered  necessary  for  the  appraisal  of  the 
request.  

The special measure is  in line with  the amendments  to  Directive 2006/112/EC  made 
by Council Directive (EU) 2020/2853, which seek to reduce the VAT compliance costs 
for small enterprises and mitigate distortions of competition in the internal market. 

The special measure will remain optional for taxable persons as they may still opt for 
the  regular  VAT  arrangements  in  accordance  with  Article  290  of  Directive 
2006/112/EC.  

OJ L 347, 11.12.2006, p. 1. 
Council  Implementing  Decision  (EU)  2020/647  of  11  May  2020  authorising  the  Italian  Republic  to 
apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system 
of value added tax (OJ L 151, 14.5.2020, p.7). 
Council  Directive  (EU)  2020/285  of  18  February  2020  amending  Directive  2006/112/EC  on  the 
common system of value added tax as regards the special scheme for small enterprises and Regulation 
(EU)  No  904/2010  as  regards  the  administrative  cooperation  and  exchange  of  information  for  the 
purpose  of  monitoring  the  correct  application  of  the  special  scheme  for  small  enterprises  (OJ  L  62, 
2.3.2020, p. 13). 

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(6) 

(7) 

(8) 

(9) 

According  to  the  information  provided  by  Italy,  the  special  measure  will  have  a 
negligible effect on the overall amount of tax revenue of Italy collected at the stage of 
final consumption. 
Following the entry into force of Council Regulation (EU, Euratom) 2021/7694, there 
is to be no compensation calculation carried out by Italy with regard to the VAT-based 
own resource statement for the financial year 2021 onwards. 

Given  the  expected  positive  impact  of  the  special  measure  in  reducing  the 
administrative  burden  and  compliance  costs  for  both  small  enterprises  and  the  tax 
authorities, and given the negligible impact on the total VAT revenue generated, Italy 
should be authorised to apply the special measure. 

The  authorisation  to  apply  the  special  measure  should  be  limited  in  time.  The  time 
limit  should  be  sufficient  to  allow  the  Commission  to  evaluate  the  effectiveness  and 
appropriateness of the threshold. Moreover, pursuant to Article 3(1) of Directive (EU) 
2020/285, Member States are to  adopt  and publish, by 31 December 2024, the laws, 
regulations  and  administrative  provisions  necessary  to  comply  with  Article  1(12)  of 
that Directive, and  are to apply those provisions from 1 January 2025. It is therefore 
appropriate to authorise Italy to apply the special measure until 31 December 2024. 

(10) 

Implementing Decision (EU) 2020/647 should therefore be repealed, 

HAS ADOPTED THIS DECISION:  

By  way  of  derogation  from  Article  285  of  Directive  2006/112/EC,  Italy  is  authorised  to 
exempt from VAT taxable persons whose annual turnover is no higher than EUR 85 000. 

Article 1 

Implementing Decision (EU) 2020/647 is repealed. 

Article 2 

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

It shall apply until 31 December 2024. 

Article 3 

This Decision is addressed to the Italian Republic. 

Done at Brussels, 

Article 4 

For the Council 
The President 

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Council  Regulation (EU, Euratom) 2021/769 of 30 April  2021 amending Regulation (EEC, Euratom) 
No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from 
value added tax (OJ L 165, 11.5.2021, p. 9). 

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