# Council Implementing Decision of 27 September 2010 authorising the Republic of Poland to introduce a special measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax (2010/581/EU), Article 2

Extent: E+W+S+N.I.

Article 1 shall not apply to the following categories of vehicles:
(a) vehicles purchased for resale, hire or lease;
(b) vehicles, which in accordance with criteria established in fiscal provisions can be considered as vehicles intended in principle for the carriage of goods;
(c) vehicles intended to perform a specific function;
(d) vehicles designed for the carriage of at least 10 persons, including the driver.

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Source: https://www.legislation.gov.uk/eudn/2010/581/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2010-581/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.