
Article 1 
In Implementing Decision 2012/232/EU, Article 4 is replaced by the following:'
Article 4 

1. This Decision shall expire on 31 December 2017.
2. Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 31 March 2017.Such a request shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.'.
Article 2 
This Decision shall apply from 1 January 2015.
Article 3 
This Decision is addressed to Romania.
Done at Brussels, 27 January 2015.
For the Council
The President
J. REIRS