# Council Implementing Decision of 7 November 2014 authorising the Republic of Estonia to apply a 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 (2014/797/EU), Article 1

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

By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Estonia is authorised to limit the right to deduct value added tax (VAT) on expenditure on passenger cars not entirely used for business purposes to 50 %.

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Source: https://www.legislation.gov.uk/eudn/2014/797/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2014-797/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.