# Council Decision of 18 June 2007 authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax (2007/441/EC), Article 1

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

By way of derogation from Article 168 of Directive 2006/112/EC, Italy is hereby authorised to limit to 40 % the right to deduct the VAT charged on expenditure on motorised road vehicles not wholly used for business purposes.

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Source: https://www.legislation.gov.uk/eudn/2007/441/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2007-441/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.