{
  "url": "https://openlegislation.uk/eu-decision-2013-805/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-2013-805/article-3.json",
  "legislation": "eudn/2013/805",
  "legislation_title": "Council Implementing Decision of 17 December 2013 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 (2013/805/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2013-805",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "This Decision shall expire on 31 December 2022 .\nAny 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2013/805/article/3",
    "retrieved_at": "2026-11-01T15:14:54.229779+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}