
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 be applied to light goods vehicles with a maximum authorised total weight of three tonnes.
This measure shall not apply where the non-business use exceeds 20 days per calendar year.
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