Legal provisions of COM(2021)152 - Authorisation of Croatia to apply a tax exemption to gas oil used to operate machinery in humanitarian demining in accordance with Article 19 of Directive 2003/96/EC - Main contents
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| dossier | COM(2021)152 - Authorisation of Croatia to apply a tax exemption to gas oil used to operate machinery in humanitarian demining in ... |
|---|---|
| document | COM(2021)152  |
| date | May 10, 2021 |
Article 1
Croatia is authorised to exempt from taxation gas oil used to operate machinery in humanitarian demining in its territory. The tax exemption shall be limited to accredited special-purpose machines designed and built specifically for clearing mined areas.
Article 2
This Decision shall apply from 20 December 2020 until 19 December 2026.
However, should the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty, provide for general rules on tax advantages for humanitarian demining, this Decision shall cease to apply on the day on which those general rules become applicable.
Article 3
This Decision is addressed to the Republic of Croatia.