Council Implementing Decision (EU) 2016/1982 of 8 November 2016 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directi...

COUNCIL IMPLEMENTING DECISION (EU) 2016/1982 of 8 November 2016 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395 thereof, Having regard to the proposal from the European Commission, Whereas: (1) By virtue of Council Decision 2007/441/EC (2), Italy was authorised, until 31 December 2010, to limit the right to deduct VAT charged on expenditure on certain motorised road vehicles not wholly used for business purposes to 40 %. That Decision also provides that the use for private purposes of such vehicles is not to be considered as a supply for a consideration. In addition, certain categories of vehicles and expenditure are excluded from the scope of that Decision. (2) Decision 2007/441/EC was subsequently amended by Council Implementing Decision 2010/748/EU (3) and by Council Implementing Decision 2013/679/EU (4), which extended the expiry date of those measures (the ‘derogating measures’) to 31 December 2016. (3) By letter registered with the Commission on 31 March 2016, Italy requested authorisation to extend the derogating measures. (4) In accordance with the second subparagraph of...