2013/805/EU: Council Implementing Decision of 17 December… Article 3
2013/805/EU: Council Implementing Decision of 17 December… Article 3
Article 3
1. This Decision shall take effect on the day of its notification.
This Decision shall apply from 1 January 2014. It shall expire on 31 December 2016 or, if earlier, on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles that is not eligible for a full deduction of VAT.
2. Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2016. Such request shall be accompanied by a report including a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.
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 3 of 2013/805/EU: Council Implementing Decision of 17 December… (LawPlayer, data as of 2026-07-04)
