Council Implementing Decision (EU) 2018/485 Article 1

Article 1

By way of derogation from Article 75 of Directive 2006/112/EC, where a taxable person uses a light goods vehicle, which has been registered as being solely for business use, for private purposes, or those of his staff, or more generally for purposes other than those of his business, 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 as referred to in the first paragraph shall be DKK 40.