# Council Implementing Decision (EU) 2019/1594 of 24 September 2019 amending Implementing Decision 2013/805/EU authorising the Republic of Poland to introduce 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 This Decision shall expire on 31 December 2022.
Any request for authorisation to extend the derogating measures authorised by this Decision shall be submitted to the Commission by 1 April 2022. Such request shall be accompanied by a report including a review of the percentage limitation applied on the right to deduct VAT on the basis of this Decision.’.

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Source: https://www.legislation.gov.uk/eudn/2019/1594/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-1594/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.