95/252/EC: Council Decision of 29 June 1995 authorizing the United Kingdom to apply a measure derogating from Articles 6 and 17 of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes

• Articles: 4

Article 1

By way of derogation from Article 17 (2) and (3) of Directive 77/388/EEC, the United Kingdom is hereby authorized to restrict to 50 % the right of the hirer or lessee to deduct input tax on charges for the hire or lease of a passenger car where the car is used for private purposes.

Article 2

By way of derogation from Article 6 (2) (a) of Directive 77/388/EEC, the United Kingdom is hereby authorized not to treat as supplies of services for consideration the private use of a business car hired or leased by a taxable person.

Article 3

This authorization shall expire on the date of the entry into force of the Community rules determining what expenditure is not to be eligible for a deduction of value added tax, pursuant to the first subparagraph of Article 17 (6) of Directive 77/388/EEC, but not later than 31 December 1997.

Article 4

This Decision is addressed to the United Kingdom.

Done at Luxembourg, 29 June 1995.

For the Council The President J. BARROT