# Council Implementing Decision (EU) 2017/1769 of 25 September 2017 authorising the Republic of Poland to conclude with Ukraine an agreement that includes provisions derogating from point (d) of Article 2(1) and Article 5 of Directive 2006/112/EC on the common system of value added tax, as regards the maintenance of road bridges on the Poland-Ukraine border, Article 1

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

Poland is authorised to conclude an agreement with Ukraine that includes provisions derogating from point (d) of Article 2(1) and Article 5 of Directive 2006/112/EC regarding the VAT treatment of transactions and the territorial scope of the VAT system, as regards the maintenance of the three road bridges on the Poland-Ukraine border referred to in the Annex to this Decision.

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Source: https://www.legislation.gov.uk/eudn/2017/1769/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2017-1769/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.