# 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 3

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

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:
the vehicle forms part of the taxable person's stock-in-trade in the exercise of his activity,
the vehicle is used as a taxi,
the vehicle is used for instruction by a driving school,
the vehicle is used for hire or leasing,
the vehicle is used by sales representatives.

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Source: https://www.legislation.gov.uk/eudn/2007/441/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2007-441/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.