Legal provisions of COM(2004)561 - Authorisation of Austria to derogate from Article 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

Please note

This page contains a limited version of this dossier in the EU Monitor.

dossier COM(2004)561 - Authorisation of Austria to derogate from Article 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the ...
document COM(2004)561 EN
date December 13, 2004

Contents

Article 1

By way of derogation from Article 17(2) of Directive 77/388/EEC, the Republic of Austria is hereby authorised to exclude expenditure on goods and services from the right to deduct VAT when over 90 % of the goods and services are used for the private purposes of a taxable person, or of his employees, or, more generally, for non-business purposes.

Article 2

This Decision shall apply until 31 December 2009.

Article 3

This Decision is addressed to the Republic of Austria.