Legal provisions of COM(2018)68 - Authorisation of Denmark to derogate from Article 75 of the VAT Directive - Main contents
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dossier | COM(2018)68 - Authorisation of Denmark to derogate from Article 75 of the VAT Directive. |
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document | COM(2018)68 |
date | March 19, 2018 |
Article 1
The flat rate per day as referred to in the first paragraph shall be DKK 40.
Article 2
This measure shall not apply where the use for private purposes exceeds 20 days per calendar year.
Article 3
It shall apply from 1 January 2018 to 31 December 2020.
Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2020 and shall be accompanied by a report which includes a review of the measure.