93/109/EEC: Council Decision of 15 February 1993… Article 1
93/109/EEC: Council Decision of 15 February 1993… Article 1
Article 1
By way of derogation from Article 17 (2) of Directive 77/388/EEC, the French Republic is hereby authorized until 31 December 1996 to exclude expenditure in respect of goods and services in cases where use of such goods and services for the private use of the taxable person or of his staff or, more generally, for purposes other than those of his business account for more than 90 % of their total use from the right to deduct VAT, previously charged.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 1 of 93/109/EEC: Council Decision of 15 February 1993… (LawPlayer, data as of 2026-07-04)
