# 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, Article 2

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

Poland shall notify the national measure referred to in Article 1 to the Commission.
Within 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.

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Source: https://www.legislation.gov.uk/eudn/2019/310/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-310/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.