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Document 02018D1493-20211011

    Consolidated text: Council Implementing Decision (EU) 2018/1493 of 2 October 2018 authorising Hungary to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

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    ELI: http://data.europa.eu/eli/dec_impl/2018/1493/2021-10-11

    02018D1493 — EN — 11.10.2021 — 001.001

    This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

    ►B

    COUNCIL IMPLEMENTING DECISION (EU) 2018/1493

    of 2 October 2018

    authorising Hungary to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

    (OJ L 252 8.10.2018, p. 44)

    Amended by:

     

     

    Official Journal

      No

    page

    date

    ►M1

    COUNCIL IMPLEMENTING DECISION (EU) 2021/1774 of 5 October 2021

      L 360

    108

    11.10.2021



    ▼B

    COUNCIL IMPLEMENTING DECISION (EU) 2018/1493

    of 2 October 2018

    authorising Hungary to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a 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, Hungary is authorised to limit to 50 % the right to deduct the VAT on expenditure related to passenger cars not wholly used for business purposes.

    Article 2

    By way of derogation from point (a) of Article 26(1) of Directive 2006/112/EC, Hungary shall not treat as supplies of services for consideration the use for non-business purposes of a passenger car included in the assets of a taxable person's business, where that car has been subject to a limitation authorised under Article 1 of this Decision.

    Article 3

    Articles 1 and 2 shall only apply to passenger cars designed for the transportation of a maximum of nine persons with a gross vehicle weight not exceeding five tons.

    Article 4

    Articles 1 and 2 shall not apply to the following categories of passenger cars:

    — 
    vehicles designed for the transport of goods,
    — 
    vehicles that serve special purposes (i.e. crane truck, fire engine, truck-mixer),
    — 
    vehicles that are designed for the transport of 10 or more than 10 persons,
    — 
    tractors,
    — 
    trailers.

    ▼M1

    Article 5

    This Decision shall apply from 1 January 2019 until 31 December 2024.

    Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2024 and shall be accompanied by a report which includes a review of the percentage set out in Article 1.

    ▼B

    Article 6

    This Decision is addressed to Hungary.

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