Article 13

In accordance with the first and fourth subparagraphs of Article 28(6) of Directive 77/388/EEC, Poland is authorised to apply a reduced rate during the period 1 January 2006 to 31 December 2010 to the following three services referred to in points 1, 2 and 5 of Annex K to that Directive:

1. (a)

   small services of repairing:

   • bicycles,

   • shoes and leather goods,

   • clothing and household linen (including mending and alteration);

2. (b)

   renovation and repairing of private dwellings, excluding materials which form a significant part of the value of the supply;

3. (c)

   hairdressing.