Decisión de Ejecución (UE) 2015/2109 del Consejo, de 17 de noviembre de 2015, por la que se autoriza al Reino Unido a aplicar una medida especial de excepción al artículo 26, apartado 1, letra a), y a los artículos 168 y 168 bis de la Directiva 2006/112/CE, relativa al sistema común del impuesto sobre el valor añadido
Section | Decisión de ejecución |
Issuing Organization | Consejo de la Unión Europea |
21.11.2015 ES Diario Oficial de la Unión Europea L 305/49
EL CONSEJO DE LA UNIÓN EUROPEA,
Visto el Tratado de Funcionamiento de la Unión Europea,
Vista la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido (1), y, en particular, su artículo 395, apartado 1,
Vista la propuesta de la Comisión Europea,
Considerando lo siguiente:
(1) La Decisión 2006/659/CE del Consejo (2) autorizó al Reino Unido a aplicar medidas especiales de simplificación destinadas a determinar a tanto alzado la cuota del impuesto sobre el valor añadido (IVA) no deducible correspondiente al gasto en carburante de los vehículos de empresa no utilizados exclusivamente con fines profesionales. El sistema, cuya aplicación por los sujetos pasivos es facultativa, se basa en los niveles de emisiones de dióxido de carbono (CO2) del vehículo, ya que hay una correlación proporcional entre las emisiones y el consumo de carburante y, por consiguiente, con el gasto en carburante.
(2) Mediante carta...
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