# Commission Decision (EU) 2018/160 of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector (notified under document C(2017) 4449) (Only the Polish text is authentic) (Text with EEA relevance), Article 1

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

The retail tax with the progressive tax rates structure as introduced by the Act of 6 July 2016 on retail sales tax constitutes State aid that is incompatible with the internal market within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union which was unlawfully put into effect by Poland in breach of Article 108(3) of that Treaty.

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Source: https://www.legislation.gov.uk/eudn/2018/160/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2018-160/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.