Legal provisions of COM(2018)599 - Authorisation of Hungary to derogate from point (a) of Articles 26(1) and Articles 168 and 168a of the VAT Directive - Main contents
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dossier | COM(2018)599 - Authorisation of Hungary to derogate from point (a) of Articles 26(1) and Articles 168 and 168a of the VAT Directive. |
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document | COM(2018)599 |
date | October 2, 2018 |
Article 1
Article 2
Article 3
Article 4
— | vehicles designed for the transport of goods, |
— | vehicles that serve special purposes (i.e. crane truck, fire engine, truck-mixer), |
— | vehicles that are designed for the transport of 10 or more than 10 persons, |
— | tractors, |
— | trailers. |
Article 5
This Decision shall apply from 1 January 2019 and shall expire on 31 December 2021.
Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2021 and shall be accompanied by a report which includes a review of the percentage set out in Article 1.