Article 1
Decision 2007/441/EC is amended as follows:
- (1)
Article 6 is replaced by the following:
‘Article 6
Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2016.
Any request for the extension of those measures shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT charged on expenditure on motorised road vehicles not wholly used for business purposes.’;
- (2)
Article 7 is replaced by the following:
‘Article 7
This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles which is not eligible for a full deduction of value added tax, and on 31 December 2016 at the latest.’.