Legal provisions of COM(2018)726 - Authorisation of Croatia to derogate from point (a) of Article 26(1) and Article 168 of the VAT Directive - Main contents
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dossier | COM(2018)726 - Authorisation of Croatia to derogate from point (a) of Article 26(1) and Article 168 of the VAT Directive. |
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document | COM(2018)726 ![]() |
date | December 11, 2018 |
Article 1
Article 2
Article 3
Article 4
Article 5
(a) | vehicles used for the training of drivers, vehicle testing, repair services, an economic activity involving the transport of passengers and goods, the transport of the deceased or rent; |
(b) | vehicles purchased for the purpose of resale. |
Article 6
It shall apply from 1 January 2019 until 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 that includes a review of the percentage set out in Article 1.