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.
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