LegalizeCouncil Implementing Decision of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax
Article 1
By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, the Republic of Austria is authorised to completely exclude value added tax (VAT) borne on goods and services from the right to deduct VAT when the goods and services in question are used for more than 90 % for the private purposes of a taxable person or of a taxable person’s employees, or, more generally, for non-business purposes or non-economic activities.
Article 2
This Decision shall expire on 31 December 2027.
Any request for an extension of the special measure provided for in this Decision shall be submitted to the Commission by 31 March 2027.
The request referred to in the second paragraph shall be accompanied by a report on the application of the special measure provided for in this Decision, including 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 Republic of Austria.
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