EU authorising Poland to derogate from point (a) of Article 26(1) and Article 168 of the VAT Directive - Main contents

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dossier	COM(2019)309 - Amendment of Implementing Decision 2013/805/EU authorising Poland to derogate from point (a) of Article 26(1) and Article ...
document	COM(2019)309
date	September 24, 2019

Article 1

Article 3 of Implementing Decision 2013/805/EU is replaced by the following:

‘Article 3

This Decision shall expire on 31 December 2022.

Any request for authorisation to extend the derogating measures authorised by this Decision shall be submitted to the Commission by 1 April 2022. Such request shall be accompanied by a report including a review of the percentage limitation applied on the right to deduct VAT on the basis of this Decision.’.

Article 2

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

Article 3

This Decision is addressed to the Republic of Poland.