Council Implementing Decision of 24 July 2012 authorising Denmark to introduce a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax (2012/447/EU)

Article 2U.K.

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.