Article 1
By way of derogation from Article 168 of Directive 2006/112/EC, Croatia is authorised to limit to 50 % the right to deduct the value added tax (VAT) on expenditure related to passenger cars not wholly used for business purposes.
Council Implementing Decision (EU) 2018/1994 Article 1
By way of derogation from Article 168 of Directive 2006/112/EC, Croatia is authorised to limit to 50 % the right to deduct the value added tax (VAT) on expenditure related to passenger cars not wholly used for business purposes.
CitationArticle 1 of Council Implementing Decision (EU) 2018/1994 (LawPlayer, data as of 2026-07-04)
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