{
  "url": "https://openlegislation.uk/eu-decision-2007-441/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-2007-441/article-3.json",
  "legislation": "eudn/2007/441",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2007-441",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Expenditure relating to vehicles is excluded from the restriction on the right to deduct as authorised by this Decision where the vehicle falls into any of the following categories:\nthe vehicle forms part of the taxable person's stock-in-trade in the exercise of his activity,\nthe vehicle is used as a taxi,\nthe vehicle is used for instruction by a driving school,\nthe vehicle is used for hire or leasing,\nthe vehicle is used by sales representatives.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2007/441/article/3",
    "retrieved_at": "2026-11-01T15:17:09.186318+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}