Proposal for a Council Decision authorising Denmark to introduce a special measure derogating from Article 75 of Council Directive 2006/112/EC

Pursuant to Article 395 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ('VAT Directive'), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures derogating from the provisions of that Directive, in order to simplify the procedure for collecting value added tax (VAT) or to prevent certain forms of tax evasion or avoidance.

By letter registered with the Commission on 5 September 2011, Denmark requested authorisation to introduce a measure derogating from Article 75 of the VAT Directive.

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 14 March 2012 of the request made by Denmark. By letter dated 15 March 2012, the Commission notified Denmark that it had all the information necessary to consider the request.

The proposed Decision authorises Denmark to introduce a special measure derogating from the VAT Directive as regards the accounting of the VAT on the private use of certain vehicles.

• Primary Source

EUR-Lex: COM(2012)185: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:185:FIN

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