{
  "url": "https://openlegislation.uk/eu-decision-2012-447/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2012-447/article-1.json",
  "legislation": "eudn/2012/447",
  "legislation_title": "Council Implementing Decision of 24 July 2012 authorising Denmark to introduce a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax (2012/447/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-447",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By derogation from Article 75 of Directive 2006/112/EC, where a taxable person uses for private purposes, or those of his staff, or more generally for purposes other than those of his business, a light goods vehicle which has been registered as being solely for business use, Denmark is authorised to determine the taxable amount by reference to a flat-rate for each day of such use.\nThe flat rate per day referred to in the first paragraph shall be DKK 40.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2012/447/article/1",
    "retrieved_at": "2026-11-01T15:15:23.640138+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}