(2)Council Implementing Decision 2012/232/EUnote authorised Romania to apply derogating measures pursuant to Article 395(1) of Directive 2006/112/EC until 31 December 2014, in order to implement a measure to limit the right of deduction of input VAT to 50 % as regards the purchase, intra-Community acquisition, importation, hire or leasing of motorised road vehicles, and VAT on expenditure related to such vehicles, including fuel, when the vehicles are not used exclusively for business purposes. Council Implementing Decision (EU) 2015/156note extended the period of validity of Implementing Decision 2012/232/EU until 31 December 2017.
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