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New version applies from 29/12/2007. 79 provisions change. Later versions: 01/01/2009, 21/01/2009, 01/06/2009, 24/07/2009, 01/01/2010, 15/01/2010, 09/04/2010, 11/08/2010, 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Recital 40 changes in this version: compare with the current text.

Recital 40

Recital 40

(40)The scheme which allows the adjustment of deductions for capital goods over the lifetime of the asset, according to its actual use, should also be applicable to certain services with the nature of capital goods.

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