Contents
Article 1#
1.By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, the Slovak Republic is authorised to limit to 50 % the right to deduct value added tax (VAT) on expenditure on the following categories of vehicle, not wholly used for business purposes:
(a)motor vehicles in the category M1, as specified in Article 4(1), point (a)(i), of Regulation (EU) 2018/858;
(b)motorcycles in the category L1e, as specified in Article 4(2), point (a), of Regulation (EU) No 168/2013;
(c)motorcycles in the category L3e, as specified in Article 4(2), point (c), of Regulation (EU) No 168/2013.
2.Paragraph 1 shall not apply to vehicles used or purchased for the following:
(a)resale, hire or lease;
(b)the transportation of passengers for consideration, including taxi services;
(c)the provision of driving lessons;
(d)testing purposes;
(e)as replacement of vehicles undergoing works.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.