Legal provisions of COM(2021)631 - Amendment of Implementing Decision (EU) 2018/1994 authorising Croatia to derogate from point (a) of Article 26(1) and Article 168 of the VAT Directive

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dossier COM(2021)631 - Amendment of Implementing Decision (EU) 2018/1994 authorising Croatia to derogate from point (a) of Article 26(1) and ...
document COM(2021)631 EN
date November 15, 2021

Contents

Article 1

Implementing Decision (EU) 2018/1994 is amended as follows:

(1) the title is replaced by the following:

‘Council Implementing Decision (EU) 2018/1994 of 11 December 2018 authorising Croatia to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax’;

(2) Article 1 is replaced by the following:

‘Article 1

By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Croatia is authorised to limit to 50 % the right to deduct the value added tax (VAT) on expenditure related to passenger cars not wholly used for business purposes.’;


(3) Article 6 is replaced by the following:

‘Article 6

The Decision shall apply from 1 January 2019 until 31 December 2024.

Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2024 and shall be accompanied by a report that includes a review of the percentage set out in Article 1.’.

Article 2

This Decision is addressed to the Republic of Croatia.