{
  "url": "https://openlegislation.uk/eu-decision-2019-310/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2019-310/article-2.json",
  "legislation": "eudn/2019/310",
  "legislation_title": "Council Implementing Decision (EU) 2019/310 of 18 February 2019 authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-310",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Poland shall notify the national measure referred to in Article 1 to the Commission.\nWithin 18 months after the entry into force in Poland of the measure referred to in Article 1, Poland shall submit a report to the Commission on its overall impact on the level of VAT fraud and on the taxable persons concerned.",
  "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/2019/310/article/2",
    "retrieved_at": "2026-10-31T18:16:47.459943+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."
}