---
schema_version: '1.0'
id: government-20260725-f0fc95
content_kind: government-document
url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:52026PC0281
url_hash: f0fc95e89590d4b8a0a5eb70e945b2bd0c7a2e783fc34b65e2f7a5da1d85e865
canonical_url: https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A52026PC0281
source: eu-eurlex
category: government/eu
category_raw: proposals
country: eu
region: eu
tags: []
lang: en
published_at: '2026-07-25T16:27:23Z'
fetched_at: '2026-07-26T03:00:55.863024Z'
updated_at: '2026-07-26T03:27:56Z'
status: published
content_hash: e7161bed232f152c857321ffcdeb3e07299987daaae29eb275d4edc44fd1de16
content_changed_at: null
license_note: full
license_basis: cc-by-4.0-decision-2011-833-eu
body_available: false
attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A52026PC0281),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
  changes were made.'
license_rule: source:eu-eurlex
summary: 欧州委員会はイタリアが公共機関や公的機関を支配する企業への商品・サービスの供給においてVATの支払いを税庁の別口座に直接行う「スプリットペイメント」制度を継続させるため、EU指令2006/112/ECの第206条および第226条からの特例適用を許可する改正決定案を提出した。
summary_source: llm
summary_en: 欧州委員会はイタリアが公共機関や公的機関を支配する企業への商品・サービスの供給においてVATの支払いを税庁の別口座に直接行う「スプリットペイメント」制度を継続させるため、EU指令2006/112/ECの第206条および第226条からの特例適用を許可する改正決定案を提出した。
provenance:
  doc_id: 52026PC0281
  doc_id_scheme: celex
  issuer:
  - European Commission
  doc_type: proposals
  feed_title: 4 - Commission proposals and related documents
entities:
- name: European Commission
  type: organization
- name: Forbes JAPAN
  type: organization
- name: Council
  type: organization
- name: decision-making
  type: UNKNOWN
key_facts: []
related: []
related_auto:
- name: United States
  type: location
  weight: 1.0
- name: Air passengers
  type: person
  weight: 1.0
title: Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision
  (EU) 2017/784 authorising the Italian Republic to apply a special measure derogating
  from Articles 206 and 226 of Directive 2006/112/EC on the common system of value
  added tax
---

# Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2017/784 authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax

## TL;DR
欧州委員会はイタリアが公共機関や公的機関を支配する企業への商品・サービスの供給においてVATの支払いを税庁の別口座に直接行う「スプリットペイメント」制度を継続させるため、EU指令2006/112/ECの第206条および第226条からの特例適用を許可する改正決定案を提出した。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2017/784 authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:52026PC0281) — published 2026-07-25T16:27:23Z