Legal provisions of COM(2019)10 - Authorisation of Poland to derogate from Article 226 of the VAT Directive - Main contents
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dossier | COM(2019)10 - Authorisation of Poland to derogate from Article 226 of the VAT Directive. |
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document | COM(2019)10 ![]() |
date | February 18, 2019 |
Article 1
Article 2
Within 18 months after the entry into force in Poland of the measure referred to in Article 1, Poland shall submit a report to the Commission on its overall impact on the level of VAT fraud and on the taxable persons concerned.
Article 3
This Decision shall apply from 1 March 2019 to 28 February 2022.