# 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, Article 1

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

Article 3 of Implementing Decision 2013/805/EU is replaced by the following:
‘Article 3 1. This Decision shall expire on 31 December 2019.
2. 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.’.

---
Source: https://www.legislation.gov.uk/eudn/2016/1837/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2016-1837/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.