Council Implementing Decision of 13 November 2012 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (2012/705/EU)

Article 2

Articles 1 and 2 of Implementing Decision 2009/1013/EU are replaced by the following:

‘Article 1

By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Austria is authorised to exclude VAT borne on goods and services from the right to deduct VAT when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.

Article 2

1. This Decision shall expire on the date as from which Member States shall or may apply Union rules governing restrictions on a taxable person’s right of deduction adopted by the Council after this Decision takes effect, or on 31 December 2015, whichever is the earlier.

2. Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2015.

Such request shall be accompanied by a report which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.