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Council Implementing Decision (EU) 2018/1994 Article 1

Council Implementing Decision (EU) 2018/1994 Article 1

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.

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Other provisions in Council Implementing Decision (EU) 2018/1994

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 Council Implementing Decision (EU) 2018/1994 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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