Article 1

Decision 2007/441/EC is amended as follows:

  1. (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. (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.’.