HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 202/24
EN
Official Journal of the European Union
28.7.2012
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)
THE COUNCIL OF THE EUROPEAN UNION,
(6)
The measure, which is to apply to light goods vehicles
with a maximum authorised weight of up to three
Having regard to the Treaty on the Functioning of the European
tonnes, would simplify the VAT obligations of taxable
Union,
persons who make occasional non-business use of a
vehicle registered for business purposes. However, it
would remain possible for a taxable person to choose
Having regard to Council Directive 2006/112/EC of
to register a light goods vehicle as being for both
28 November 2006 on the common system of value added
business and personal use. In so doing, the taxable
tax ( 1 ), and in particular Article 395(1) thereof,
person would lose the right to deduct the VAT on the
purchase of the vehicle but would not be required to pay
Having regard to the proposal from the European Commission,
a daily charge for any private use.
Whereas:
(7) Putting
in
place
a
measure
ensuring
that
taxable
person
who makes occasional non-business use of a vehicle
(1) By
letter
registered
with
the
Commission
on
5
September
registered for business purposes is not deprived in full
2011, Denmark requested authorisation to apply a
of the right to deduct the input tax on that vehicle would
measure derogating from the provisions of Directive
be consistent with the general rules on deduction as laid
2006/112/EC governing the right to deduct input tax.
down by Directive 2006/112/EC.
(2) The
Commission
informed
the
other
Member
States
of (8) The
authorisation
should
be
valid
for
a
limited
period
the request made by Denmark by letter dated 14 March
and should therefore expire on 31 December 2014. In
2012. By letter dated 15 March 2012, the Commission
light of the experience gained up to that date an
notified Denmark that it had all the information that it
assessment should be made whether or not the dero
considered necessary to consider the request.
gation remains justified.
(3) Currently,
pursuant
to
Directive
2006/112/EC,
if
a
light
goods vehicle with a maximum authorised weight of up
(9)
The measure will affect the overall amount of the tax
to three tonnes is registered with the Danish authorities
revenue of the Member State concerned collected at the
as being used for business purposes only, the taxable
stage of final consumption only to a negligible extent,
person is authorised to deduct, in full, the input tax on
and has no negative impact on the Union’s own
the purchase and running costs of the vehicle. If such a
resources accruing from value added tax,
vehicle is subsequently used for private purposes, the
taxable person loses the right to deduct the VAT
HAS ADOPTED THIS DECISION:
incurred on the purchase cost of the vehicle.
Article 1
(4)
Given that that system places a heavy burden on both
the taxable person and the tax administration, the Danish
By derogation from Article 75 of Directive 2006/112/EC, where
authorities have requested authorisation to apply a
a taxable person uses for private purposes, or those of his staff,
special measure derogating from Article 75 of Directive
or more generally for purposes other than those of his business,
2006/112/EC. That measure would allow a taxable
a light goods vehicle which has been registered as being solely
person, who has registered a vehicle as being for
for business use, Denmark is authorised to determine the
business purposes only, to use the vehicle for non-
taxable amount by reference to a flat-rate for each day of
business purposes, and to calculate the taxable amount
such use.
of the deemed supply pursuant to Article 75 of Directive
2006/112/EC on a daily flat rate basis, rather than lose
their right to deduct the VAT incurred on the purchase
The flat rate per day referred to in the first paragraph shall be
cost of the vehicle.
DKK 40.
(5) That
simplified
calculation
method
would,
however,
be
Article 2
limited to 20 days of non-business use for each calendar
year, and the flat rate amount of VAT to be paid is fixed
The measure referred to in Article 1 shall only be applied to
at DKK 40 for each day of non-business use. This
light goods vehicles with a maximum authorised total weight of
amount has been determined by the Danish Government
three tonnes.
following an analysis of national statistics.
This measure shall not apply where the non-business use
( 1 ) OJ L 347, 11.12.2006, p. 1.
exceeds 20 days per calendar year.

---

EN
28.7.2012 Official
Journal
of
the
European
Union L
202/25
Article 3
This Decision shall expire on 31 December 2014.
Article 4
This Decision is addressed to the Kingdom of Denmark.
Done at Brussels, 24 July 2012.
For the Council
The President
A. D. MAVROYIANNIS

---

Document Outline

• �

---