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(2022)569 - Amendment of Implementing Decision 2013/805/EU authorising Poland to derogate from point (a) of Article 26(1) and Article ...
document	COM(2022)569
date	December 6, 2022

Article 1

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

‘Article 3

This Decision shall expire on 31 December 2025.

Any request for an extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2025. 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 day of its notification.

Article 3

This Decision is addressed to the Republic of Poland.