The General Secretariat of the Council of the European Union has requested the Permanent Representatives Committee to encourage the Council to adopt a Proposal for a Council Implementing Decision on 24 October 2024.
This Proposal seeks to deviate from articles 168 and 168(a) of the VAT Directive (2006/112) to continue allowing Croatia to limit the right to deduct VAT on purchasing or leasing passenger cars and all goods and services related to the procurement.
The European Commission submitted a proposal on 9 September 2024, and no objections were raised against the substance of this derogation within the Working Party on Tax Questions (Indirect Taxation).
Given the above, the Permanent Representatives Committee is invited to suggest that the Council:
- adopt the above-mentioned Implementing Decision as finalised by the legal/linguistic experts and set out in document 14336/24 as an “A” item on the agenda of a forthcoming meeting;
- agree on the publication of the abovementioned Implementing Decision in the Official Journal.
