Decision 2013/679/EU amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

Summary:

Council Implementing Decision of 15 November 2013 authorising Italy to continue to apply special measures derogating from the provisions of the VAT Directive.

Further information:

Decision 2007/441/EC authorised Italy to limit the right of deduction of value added tax (VAT) charged on expenditure on motorised road vehicles not wholly used for business purposes to 40%. Following a request from Italy, in November 2010 Decision 2007/441/EC was amended by Decision 2010/748/EU, setting the expiry date to 31 December 2013.

In April 2013 Italy requested authorisation to extend the measure in order to continue to restrict the right of deduction in relation to expenditure on certain motorised road vehicles not wholly used for business purposes. The information provided by Italy still shows that a restriction of the right of deduction to 40% corresponds to the actual circumstances as regards the ratio of business to non-business use of the vehicles concerned. Italy should therefore be authorised to apply the measure for a further limited period, until 31 December 2016.

• Primary Source

EUR-Lex: COM(2013)610: Proposal amending Decision 2007/441/EU authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Council Directive 2006/112/EC on the common system of value added tax https://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2013:610:FIN

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