On 31 December 2022 the decision (EU) 18 June 2007 no. 441 (as amended, lastly, by decision no.2138 of 5 December 2019 ) , which authorizes Italy to limit to 40% the right to deduct VAT on expenses relating to motorized road vehicles (cars, motorcycles, mopeds, etc.) not entirely used for professional purposes”. Therefore, the next few months will be crucial to understand if the Council of the EU will once again extend this measure of derogation from art. 26 and 168 of directive 2006/112 / EC.
Source: eutekne.info
