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					<dc:identifier>http://www.legislation.gov.uk/eudn/2014/797/article/2</dc:identifier><dc:title>Council Implementing Decision of 7 November 2014 authorising the Republic of Estonia to apply a measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (2014/797/EU)</dc:title><dc:description>Council Implementing Decision of 7 November 2014 authorising the Republic of Estonia to apply a measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (2014/797/EU)</dc:description><dc:modified>2020-12-10</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014D0797-20180101</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2018-01-01</dct:valid>
					
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				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eudn/2014/797/body" IdURI="http://www.legislation.gov.uk/id/eudn/2014/797/body" NumberOfProvisions="7" RestrictStartDate="2018-01-01" RestrictExtent="E+W+S+N.I."><P1 DocumentURI="http://www.legislation.gov.uk/eudn/2014/797/article/2" IdURI="http://www.legislation.gov.uk/id/eudn/2014/797/article/2" id="article-2" RestrictStartDate="2014-11-07" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 2</Pnumber>
            <P1para>
               <Text>By way of derogation from point (a) of Article 26(1) of Directive 2006/112/EC, Estonia shall not treat the use of a passenger car for non-business purposes, included in the assets of a taxable person's business, as supplies of services for consideration, where that car has been subject to a limitation authorised under Article 1 of this Decision.</Text>
            </P1para>
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