# Council Implementing Decision (EU) 2015/992 of 19 June 2015 authorising Denmark to introduce a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax, Article 1

Extent: E+W+S+N.I.

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.
The flat rate per day referred to in the first paragraph shall be DKK 40.

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Source: https://www.legislation.gov.uk/eudn/2015/992/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2015-992/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.