Legal provisions of COM(2018)539 - Amendment of Implementing Decision 2009/1013/EU, authorising Austria to continue to derogate from Articles 168 and 168a of the VAT Directive

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dossier COM(2018)539 - Amendment of Implementing Decision 2009/1013/EU, authorising Austria to continue to derogate from Articles 168 and 168a of ...
document COM(2018)539 EN
date October  2, 2018

Contents

Article 1

Articles 1 and 2 of Implementing Decision 2009/1013/EU are replaced by the following:

‘Article 1

By way of derogation from Article 168 and Article 168a of Directive 2006/112/EC, Austria is authorised to completely exclude value added tax (VAT) borne on goods and services from the right to deduct VAT when the goods and services in question are used for more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes or non-economic activities.

Article 2

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 at the latest.

Such a 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.’.

Article 2

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

This Decision shall apply from 1 January 2019.

Article 3

This Decision is addressed to the Republic of Austria.