Proposal for a Council Implementing Decision authorising Poland to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Directive 2006/112/EC ('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 7 October 2016, Poland requested a derogation from Article 193 of the VAT Directive in order to apply the reverse charge mechanism to hard drives such as solid-state drives (SSDs)) and hard disk drives (HDDs).

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letters dated 12 and 13 July 2017 of the request made by Poland. By letter dated 13 July 2017, the Commission notified Poland that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2017)451: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:451:FIN

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