Considerations on COM(2009)583 - Authorisation of Austria to continue to derogate from Article 168 of the VAT Directive - Main contents
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dossier | COM(2009)583 - Authorisation of Austria to continue to derogate from Article 168 of the VAT Directive. |
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document | COM(2009)583 ![]() |
date | December 22, 2009 |
(2) | In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States of the request made by Austria in a letter dated 10 September 2009. By a letter dated 21 September 2009, the Commission notified Austria that it had all the information that it deemed necessary to consider the request. |
(3) | With a view to simplifying the levying of value added tax (VAT), the derogating measure is intended to exclude completely from the right of deduction VAT borne on goods and services when those goods and services are used for more than 90 % for the private purposes of the taxable person or of his employees, or for non-business purposes in general. |
(4) | The measure derogates from Article 168 of Directive 2006/112/EC establishing the general principle of the right of deduction and is intended to simplify the procedure for charging VAT. The amount of tax due at the final consumption is only affected to a negligible extent. |
(5) | The legal and factual situation which justified the current application of the simplification measure in question has not changed, and continues to exist. Austria should therefore be authorised to apply the simplification measure during a further period, but limited in time in order to allow an evaluation of the measure. |
(6) | The derogation will not adversely affect the Union's own resources accruing from VAT, |