EC authorising Poland to derogate from Article 287 of the VAT Directive - Main contents

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dossier	COM(2018)713 - Amendment of Decision 2009/790/EC authorising Poland to derogate from Article 287 of the VAT Directive.
document	COM(2018)713
date	December 4, 2018

Article 1

Article 2 of Decision 2009/790/EC is replaced by the following:

‘Article 2

This Decision shall apply from 1 January 2010 until the earlier of the following two dates:

(a)	31 December 2021;

(b)	the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.’.

Article 2

This Decision shall take effect on the date of its notification.

It shall apply from 1 January 2019.

Article 3

This Decision is addressed to the Republic of Poland.