{
  "url": "https://openlegislation.uk/eu-decision-2016-1837/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2016-1837/article-1.json",
  "legislation": "eudn/2016/1837",
  "legislation_title": "Council Implementing Decision (EU) 2016/1837 of 11 October 2016 authorising the Republic of Poland to continue to apply 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",
  "legislation_url": "https://openlegislation.uk/eu-decision-2016-1837",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Article 3 of Implementing Decision 2013/805/EU is replaced by the following:\n‘Article 3 1. This Decision shall expire on 31 December 2019.\n2. Any request for the extension of the derogating measures provided for in this Decision shall be submitted to the Commission by 1 April 2019. Such request shall be accompanied by a report including a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2016/1837/article/1",
    "retrieved_at": "2026-11-01T15:13:48.846254+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."
}