Germany and Croatia should benefit from derogations from Directive 2006/112/EC on the common system of value added tax (VAT), according to two proposals for implementing decisions put forward by the European Commission on Tuesday 10 September.
In February 2024, in a letter to the European Commission, Germany requested authorisation to extend the application of a measure derogating from articles 168 and 168a of the VAT Directive. The aim is to exclude from the right to deduct VAT charged on...