# Council Implementing Decision of 22 April 2013 authorising Latvia to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (2013/191/EU), Article 5

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

Articles 1 and 2 shall not apply to the following categories of passenger cars:
(a) cars purchased for resale, hire or lease;
(b) cars used for transportation of passengers for a fee, including taxi services;
(c) cars used for the provision of transportation of goods;
(d) cars used for the provision of driving lessons;
(e) cars used for the provision of guard services;
(f) cars used as emergency vehicles;
(g) cars used as car sales demonstration vehicles.

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Source: https://www.legislation.gov.uk/eudn/2013/191/article/5 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-191/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.