Source

2009/791/EC: Council Decision of 20 October 2009 authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

Directive 2006/112/EC · Decision · 3 articles

In forceIn force from 2010-01-01Last amended 2024-11-13

Version history

Superseded versionSuperseded by a newer version from 2010-01-01
In forceIn force from 2024-11-13

Data as of 2026-11-02 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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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.

Article 2

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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

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This Decision is addressed to the Federal Republic of Germany.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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