- 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.