Council Implementing Decision (EU) 2025/852 of 14 April 2025 authorising the Slovak Republic to introduce a special measure derogating from Article 26(1), point (a), and Articles 168 and 168a of Di...

Official Journal of the European Union EN L series 2025/852 5.5.2025 COUNCIL IMPLEMENTING DECISION (EU) 2025/852 of 14 April 2025 authorising the Slovak Republic to introduce a special measure derogating from Article 26(1), point (a), and Articles 168 and 168a 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(1), first subparagraph, thereof, Having regard to the proposal from the European Commission, Whereas: (1) Articles 168 and 168a of Directive 2006/112/EC govern the right of taxable persons to deduct value added tax (VAT) charged on supplies of goods and services used by them for the purposes of their taxed transactions. Article 26(1), point (a), of that Directive contains a requirement to account for VAT when a business asset is used for private purposes of taxable persons or their staff or, more generally, for purposes other than those of their business. (2) By letter registered with the Commission on 5 November 2024, Slovakia requested from the Commission an authorisation, in accordance with Article 395(2), first subparagraph, of Directive 2006/112/EC, to introduce a special measure derogating from Article 26(1), point (a), and Articles 168 and 168a of that Directive to limit to 50 % the right...