# 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 3

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

By way of derogation from Article 26(1)(a) of Directive 2006/112/EC, the Republic of Poland is authorised not to treat as a supply of services for consideration the private use by a taxable person or his staff or, more generally, for purposes other than those of his business, of a vehicle for which the restriction referred to in Article 1 of this Decision applies.

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Source: https://www.legislation.gov.uk/eudn/2010/581/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2010-581/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.