Considerations on 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 - Main contents
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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 ... |
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document | COM(2004)561 ![]() |
date | December 13, 2004 |
(2) | The other Member States were informed of this request on 26 March 2004. |
(3) | The derogating measure is intended completely to exclude the value-added tax (VAT) which is charged on expenditure on goods and services from the right to deduct when over 90 % of the goods and services are used for the private purposes of the taxable person, or of his employees, or, more generally, for non-business purposes. This derogating measure represents a derogation from Article 17 and is justified by the need to simplify the levying of VAT. |
(4) | The duration of the authorisation should be limited to 31 December 2009. This maximum period will allow an evaluation to be made of the advisability of maintaining the derogating measure in the light of Austria's experience over this period. |
(5) | The derogating measure would have no negative effect on the Community's own resources from VAT, |