Council Implementing Decision of 26 April 2012 authorising Romania to apply measures derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax (2012/232/EU)

Article 2 U.K.

The first subparagraph of Article 1 shall not apply to the following categories of motorised road vehicles:

(a)

vehicles used exclusively for emergency services, for security, protection and courier services;

(b)

vehicles used by sales agents and by purchasing agents;

(c)

vehicles used for the transport of passengers for consideration, including taxi services;

(d)

vehicles used for the supply of services for consideration, including hire or driving lessons provided by driving schools;

(e)

vehicles used for hire or leasing;

(f)

vehicles used as commodities for trading purposes.