# Council Decision of 13 December 2004 authorising the Republic of Austria to apply a measure derogating from Article 17 of the Sixth Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes (2004/866/EC), Article 1

Extent: E+W+S+N.I.

By way of derogation from Article 17(2) of Directive 77/388/EEC, the Republic of Austria is hereby authorised to exclude expenditure on goods and services from the right to deduct VAT when over 90 % of the goods and services are used for the private purposes of a taxable person, or of his employees, or, more generally, for non-business purposes.

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Source: https://www.legislation.gov.uk/eudn/2004/866/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2004-866/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.