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

Pursuant to paragraph 1 of Article 395 of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures derogating from the Directive in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.

By letter registered with the Commission on 18 June 2013, Poland requested an authorisation to introduce measures derogating from paragraph 1 point (a) of Article 26 and Article 168 of Directive 2006/112/EC in order to limit to 50% the right of deduction with respect to the purchase, hire, rent or lease of certain types of motor vehicles which are not exclusively used for business purposes and the purchase of goods and services related to those vehicles, including the purchase of fuel.

In accordance with paragraph 2 of Article 395 of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 10 October 2013 of the request made by Poland. By letter dated 14 October 2013, the Commission notified Poland that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2013)831: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2013:831:FIN

---