Council Implementing Decision (EU) 2019/2138 of 5 December 2019 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
By letter registered with the Commission on 12 April 2019, Italy requested an extension of the derogation from Articles 168 and 26(1)(a) of the VAT Directive that it currently applies. In particular, Italy asked for an authorisation to continue to derogate from Article 168 by limiting to 40% the right to deduct input VAT charged on expenditure related to motorised road vehicles not wholly used for business purposes. In addition, Italy requested an authorisation to continue to derogate from Article 26(1)(a) by exempting from VAT the use for private purposes of vehicles included in the assets of a taxable person’s business, where such vehicles are subject to a restriction of the right to deduct.
The extension was granted on 5 December 2019, and is applicable until 31 December 2022.
Source Eur-Lex
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