Council Implementing Decision (EU) 2019/1594 of 24 September 2019 amending Implementing Decision 2013/805/EU authorising the Republic of Poland to introduce measures derogating from point (a) of Article 26(1) and Article 168 of Directive 2006/112/EC on the common system of value added tax

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.

Done at Brussels, 24 September 2019.

For the Council

The President

K. Kulmuni