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Council Implementing Decision: Special measure allows the UK to fix the proportion of VAT relating to expenditure on fuel used for private purposes in business cars on a flat-rate basis

  • The text is a Council Implementing Decision amending a previous decision authorizing the United Kingdom to apply a special measure derogating from certain articles of Directive 2006/112/EC on value added tax.
  • The special measure allows the UK to fix the proportion of VAT relating to expenditure on fuel used for private purposes in business cars on a flat-rate basis.
  • The UK has requested authorization to continue applying the special measure beyond December 31, 2023.
  • The request has been transmitted to the Member States, and the Commission has notified the UK that it has all the necessary information to consider the request.

Source: eur-lex.europa.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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