Estonia is authorized to limit to 50% the right to deduct the input VAT on passenger cars

COUNCIL IMPLEMENTING DECISION (EU) 2021/1998 of 15 November 2021 authorising Estonia to apply a measure derogating from Article 26(1), point (a), and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax.

Source eur-lex.europa.eu