Council Implementing Decision (EU) 2015/2109 Article 1

Article 1

By way of derogation from Articles 26(1)(a), 168 and 168a of Directive 2006/112/EC, the United Kingdom is authorised, from 1 January 2016 until 31 December 2018, to fix on a flat-rate basis the proportion of VAT relating to expenditure on fuel used for private purposes in business cars.

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Other provisions in Council Implementing Decision (EU) 2015/2109

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 1 of Council Implementing Decision (EU) 2015/2109 (LawPlayer, data as of 2026-07-04)

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