Proposal for a Council Decision authorising Romania to apply measures derogating from Articles 26(1)(a) and 168 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, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures derogating from the Directive in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.

By letters registered with the Commission on 15 February 2011 and on 22 June 2011, Romania requested an authorisation to introduce measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC in order to limit to 50% the right of deduction with respect to the purchase of certain types of motor vehicles and the purchase of goods and services related thereto. By letter registered with the Commission on 27 September 2011, Romania subsequently replaced its request by a new request to apply the abovementioned measure only to certain types of motorized road vehicles, which are not entirely used by the taxable person for business purposes.

In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 1 December 2011 of the request made by Romania. By letter dated 5 December 2011, the Commission notified Romania that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2012)063: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:063:FIN

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