Council Decision of 18 June 2007 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 (2007/441/EC)

Article 3 U.K.

Expenditure relating to vehicles is excluded from the restriction on the right to deduct as authorised by this Decision where the vehicle falls into any of the following categories:

• the vehicle forms part of the taxable person's stock-in-trade in the exercise of his activity,

• the vehicle is used as a taxi,

• the vehicle is used for instruction by a driving school,

• the vehicle is used for hire or leasing,

• the vehicle is used by sales representatives.