Legal provisions of COM(2009)583 - Authorisation of Austria to continue to derogate from Article 168 of the VAT Directive

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dossier COM(2009)583 - Authorisation of Austria to continue to derogate from Article 168 of the VAT Directive.
document COM(2009)583 EN
date December 22, 2009

Contents

Article 1

By way of derogation from Article 168 of Directive 2006/112/EC, Austria is authorised to exclude VAT borne on goods and services from the right to deduct when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.

Article 2

This Decision shall apply from 1 January 2010 until 31 December 2012.

Article 3

This Decision is addressed to the Republic of Austria.