Council Implementing Decision (EU) 2015/2428 of 10 December 2015 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

By way of derogation from Article 168 and Article 168a of Directive 2006/112/EC, Germany is authorised to exclude completely value added tax (VAT) borne on goods and services from the right to deduct VAT 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 or non-economic activities.

This Decision shall expire on 31 December 2018. Any request for extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2018. Such request shall be accompanied by a report on the application of this measure which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

By way of derogation from Article 168 and Article 168a of Directive 2006/112/EC, Austria is authorised to exclude completely value added tax (VAT) borne on goods and services from the right to deduct VAT 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 or non-economic activities.

This Decision shall expire on 31 December 2018. Any request for extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2018. Such request shall be accompanied by a report on the application of this measure which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

This Decision shall apply from 1 January 2016.

This Decision is addressed to the Federal Republic of Germany and the Republic of Austria.