Proposal for a Council Implementing Decision authorising the Republic of Poland to continue to apply a measure derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ('the VAT Directive') the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.

By letter registered with the Commission on 8 February 2016, Poland has requested an extension of the derogation from Article 168 of the VAT Directive in order to continue to restrict the right to deduct the input tax on expenditure connected with certain motor vehicles. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 6 June 2016 of the request made by Poland. By letter dated 8 June 2016, the Commission notified Poland that it had all the information necessary to consider the request.

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