Unofficial translation
The derogation prevents VAT on investments that are hardly used for business purposes from first being fully deducted as if these investments were used entirely for business purposes, and then corrected for the actual use for business purposes which is very limited. This creates many administrative and reporting obligations. Thanks to the measure, private use no longer needs to be tested and reviewed every year and the tax authorities no longer need to monitor changes in the distribution between private and business use during the review period.
The measure requested by the Netherlands deviates from Articles 168 and 168a of Directive 2006/112 / EC. The European Commission has sent the proposal for the implementing decision to the other Member States. If approved, the measure will apply from January 1, 2021 to December 31, 2023, with the option of extension.
Source Taxlive.nl
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