02009D1013 — EN — 11.10.2021 — 004.001

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Amended by:

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COUNCIL IMPLEMENTING DECISION (2009/1013/EU)

of 22 December 2009

authorising the Republic of Austria 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

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(2009/1013/EU)

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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 2024.

Any request for the extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2024.

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.

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Article 3

This Decision is addressed to the Republic of Austria.