Legal provisions of COM(2007)752 - Authorisation of the United Kingdom to continue to derogate from Articles 26(1)(a), 168 and 169 of the VAT Directive (Only the English version is authentic)

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dossier COM(2007)752 - Authorisation of the United Kingdom to continue to derogate from Articles 26(1)(a), 168 and 169 of the VAT Directive (Only ...
document COM(2007)752 EN
date December 20, 2007

Contents

Article 1

By way of derogation from Articles 168 and 169 of Directive 2006/112/EC, the United Kingdom is hereby authorised to restrict to 50 % the right of the hirer or lessee of a car to deduct the VAT on the cost of the hiring or leasing of that car where it is not used entirely for business purposes.

Article 2

By way of derogation from Article 26(1)(a) of Directive 2006/112/EC, the United Kingdom is hereby authorised not to treat as supplies of services for consideration the private use of a business car hired or leased by a taxable person.

Article 3

This Decision shall apply with effect from 1 January 2008.

It shall expire on the date of entry into force of Community rules determining what expenditure relating to motorised road vehicles is not to be eligible for full deduction of VAT, but on 31 December 2010 at the latest.

Article 4

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.