- Council Implementing Decision (EU) 2023/2907 amends Implementing Decision (EU) 2021/512
- The decision authorizes the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on value added tax in Northern Ireland
- The special measure relates to the proportion of VAT on fuel used for private purposes in business cars
- The United Kingdom requested authorization to continue applying the special measure beyond 31 December 2023
- The request was transmitted to Member States, except for Cyprus, and the United Kingdom was notified that it had all the necessary information
Source: eur-lex.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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