2009/791/EC: Council Decision of 20 October 2009… Article 1
2009/791/EC: Council Decision of 20 October 2009… Article 1
Article 1
By way of derogation from Article 168 of Directive 2006/112/EC, Germany is authorised to exclude 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.
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 2009/791/EC: Council Decision of 20 October 2009… (LawPlayer, data as of 2026-07-04)
