(2)By means of Council Implementing Decision 2012/232/EUnote, Romania was authorised, until 31 December 2014, to limit to 50 % the right to deduct the VAT on the purchase, intra-Community acquisition, importation, hire or leasing of certain motorised road vehicles as well as the VAT charged on expenditure related to those vehicles, where the vehicles are not used exclusively for business purposes, and to relieve taxable persons from having to treat the use of such vehicles for purposes other than those of their business as a supply of services for consideration pursuant to point (a) of Article 26(1) of Directive 2006/112/EC. By means of Council Implementing Decision (EU) 2015/156note, the period of validity of Implementing Decision 2012/232/EU was extended until 31 December 2017. By means of Council Implementing Decision (EU) 2017/2012note, Romania was authorised to apply the derogating measures until the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles that is not eligible for full deduction of VAT, or until 31 December 2020, whichever is the earlier.
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