Legal provisions of COM(2020)728 - Authorisation of the Netherlands to derogate from Articles 168 and 168a of the VAT Directive

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dossier COM(2020)728 - Authorisation of the Netherlands to derogate from Articles 168 and 168a of the VAT Directive.
document COM(2020)728 EN
date December 18, 2020

Contents

Article 1

By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, the Netherlands is authorised to exclude VAT due on goods and services from the right to deduct VAT where the goods and services in question are used for more than 90 % for the private purposes of a taxable person or of that person’s employees or, in general, for non-business purposes or non-economic activities.

Article 2

This Decision shall take effect on the date of its notification.

It shall apply from 1 January 2021 until 31 December 2023.

Any request for authorisation to extend the special measure authorised by this Decision shall be submitted to the Commission by 31 March 2023.

Such request shall be accompanied by a report on the application of the special measure that includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.

Article 3

This Decision is addressed to the Kingdom of the Netherlands.