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Document 02018D1994-20211117
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 Article 168 of Directive 2006/112/EC on the common system of value added tax
Consolidated text: 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 Article 168 of Directive 2006/112/EC on the common system of value added tax
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 Article 168 of Directive 2006/112/EC on the common system of value added tax
ELI: http://data.europa.eu/eli/dec_impl/2018/1994/2021-11-17
02018D1994 — EN — 17.11.2021 — 001.001
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COUNCIL IMPLEMENTING DECISION (EU) 2018/1994 of 11 December 2018 (OJ L 320 17.12.2018, p. 35) |
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COUNCIL IMPLEMENTING DECISION (EU) 2021/1997 of 15 November 2021 |
L 408 |
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17.11.2021 |
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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 Article 168 of Directive 2006/112/EC on the common system of value added tax
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.
Article 2
By way of derogation from point (a) of Article 26(1) of Directive 2006/112/EC, Croatia shall not treat as supplies of services for consideration the use for non-business purposes of a passenger car included in the assets of a taxable person's business where that car has been subject to a limitation authorised under Article 1 of this Decision.
Article 3
The expenditure referred to in Article 1 shall cover the purchase and leasing of passenger cars including the purchase of all goods and services supplied in relation thereto.
Article 4
This Decision shall only apply to motor vehicles intended for the transport of persons with a maximum of eight seats in addition to the driver's seat.
Article 5
Articles 1 and 2 shall not apply to:
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;
vehicles purchased for the purpose of resale.
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 7
This Decision is addressed to the Republic of Croatia.