{
  "url": "https://openlegislation.uk/eu-decision-2017-1769/article-4",
  "json_url": "https://openlegislation.uk/eu-decision-2017-1769/article-4.json",
  "legislation": "eudn/2017/1769",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-1769",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "By way of derogation from point (d) of Article 2(1) of Directive 2006/112/EC, goods imported by taxable persons with a full right of deduction from Ukraine into Poland shall not be subject to VAT in so far as those goods are used for the maintenance of the bridges referred to in the Annex to 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/2017/1769/article/4",
    "retrieved_at": "2026-11-01T15:13:21.555076+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."
}