# Council Implementing Decision of 26 April 2012 authorising Romania to apply measures derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax (2012/232/EU), Article 2

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

The first subparagraph of Article 1 shall not apply to the following categories of motorised road vehicles:
(a) vehicles used exclusively for emergency services, for security, protection and courier services;
(b) vehicles used by sales agents and by purchasing agents;
(c) vehicles used for the transport of passengers for consideration, including taxi services;
(d) vehicles used for the supply of services for consideration, including hire or driving lessons provided by driving schools;
(e) vehicles used for hire or leasing;
(f) vehicles used as commodities for trading purposes.

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Source: https://www.legislation.gov.uk/eudn/2012/232/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2012-232/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.