A Council Implementing Decision was published on 23 December 2020 that authorizes the Netherland to derogate from Articles 168 and 168a of the VAT Directive by introducing a special measure to exclude VAT due on goods and services from the right to deduct VAT where the goods and services in question are used for more than 90% for private purposes of a taxable person or of that person’s employees or, in general, for non-business purposes or non-economic activities. The objective of the specia…