# Council Implementing Decision (EU) 2018/1994 of 11 December 2018 authorising Croatia to introduce a special measure derogating from point (a) of Article 26(1) and Article 168 of Directive 2006/112/EC on the common system of value added tax, Article 5

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

Articles 1 and 2 shall not apply to:
(a) vehicles used for the training of drivers, vehicle testing, repair services, an economic activity involving the transport of passengers and goods, the transport of the deceased or rent;
(b) vehicles purchased for the purpose of resale.

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Source: https://www.legislation.gov.uk/eudn/2018/1994/article/5 (the official version)
Page: https://openlegislation.uk/eu-decision-2018-1994/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.