{
  "url": "https://openlegislation.uk/eu-decision-2010-748/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2010-748/article-1.json",
  "legislation": "eudn/2010/748",
  "legislation_title": "Council Implementing Decision of 29 November 2010 amending Decision 2007/441/EC 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 (2010/748/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2010-748",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Decision 2007/441/EC is hereby amended as follows:\n1.. Article 6 is replaced by the following:\n‘Article 6 Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2013.\nAny request for extension of those measures shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT charged on expenditure on motorised road vehicles not wholly used for business purposes.’;\n2.. Article 7 is replaced by the following:\n‘Article 7 This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles which is not eligible for a full deduction of VAT, but on 31 December 2013 at the latest.’.",
  "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/2010/748/article/1",
    "retrieved_at": "2026-11-01T15:15:56.785752+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."
}