Proposal for a Council Implementing Decision authorising the Republic of Estonia to apply a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereafter “the VAT Directive”), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.

By letter registered with the Commission on 26 May 2014, Estonia requested authorisation to apply a measure derogating from the overall principles governing the right of deduction of input tax in relation to passenger cars.

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 11 June 2014 of the request made by Estonia. By letter dated 12 June 2014, the Commission notified Estonia that it had all the information it considered necessary for appraisal of the request.

• Primary Source

EUR-Lex: COM(2014)622: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2014:622:FIN

---