European Union: Decision authorizing Germany to continue to exclude the right to deduct VAT on business goods/services used for private purposes.

28 January 2019
Eu Germany News

The European Union Council published a decision in terms of which it will continue to permit Germany apply a measure derogating from articles 168 and 168a of the EU VAT Directive (2006/112). Under this derogation Germany excluded the right to deduct VAT on business expenses that were used for private purposes if the private purposes use exceeds 90%.

Germany had initially been granted this derogation under Council Decision 2000/186/EC, which was subsequently extended multiple times. This latest authorization extends the derogation until 31 December 2021

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