(2)Council Implementing Decision (EU) 2018/1493note, as amended by Council Implementing Decision (EU) 2021/1774note, authorises Hungary, until 31 December 2024, to limit to 50 % the right to deduct VAT on expenditure related to passenger cars not wholly used for business purposes, and authorises Hungary to not treat as supplies of services for consideration the use for private purposes of a passenger car included in the assets of a taxable person’s business, where that car has been subject to a limitation authorised under Article 1 of that Decision (the ‘special measure’).
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