
Article 1 
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.
Article 2 
The measure referred to in Article 1 shall only apply to light goods vehicles with a maximum authorised total weight of 3 tonnes.
This measure shall not apply where the private use exceeds 20 days per calendar year.
Article 3 
This Decision shall take effect on the date of its notification. It shall expire on 31 December 2017.
Denmark shall submit any request for the extension of the measure provided for in this Decision to the Commission by 31 March 2017. Such a request shall be accompanied by a report which includes a review of the measure.
Article 4 
This Decision is addressed to the Kingdom of Denmark.
Done at Luxembourg, 19 June 2015.
For the Council
The President
J. REIRS