Council Implementing Decision (EU) 2025/373 of 18 February 2025 amending Implementing Decision (EU) 2019/310 as regards the authorisation granted to Poland to continue to apply the special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax

• CELEX: Implementing Decision (EU) 2025/373
• Articles: 4

Article 1

Implementing Decision (EU) 2019/310 is amended as follows:

(1)

in Article 3, second paragraph, the date ‘28 February 2025’ is replaced by that of ‘29 February 2028’.

(2)

the Annex is replaced by the text appearing in the Annex to this Decision.

Article 2

This Decision shall take effect on the date of its notification.

Article 3

This Decision is addressed to the Republic of Poland.

Schedules & Appendices

ANNEX ‘ANNEX

ANNEX

‘ANNEX

List of supplies of goods and services covered by Article 1

Article 1 shall apply to the following categories of supplies of goods and services:

(1)

transfer of allowances to emit greenhouse gases;

(2)

construction and assembly works;

(3)

steel and steel products;

(4)

metals and products made of these metals;

(5)

precious metals and products made of these precious metals, jewellery, pearls, precious stones;

(6)

certain electric products and devices and certain electronic products and devices (in particular: tablets, laptops, notebooks, mobile phones, digital cameras, processors, video game consoles and machines, memory devices);

(7)

fuels;

(8)

coal and coal energy products;

(9)

certain used materials, scrap, waste;

(10)

animal and vegetable oils and fats;

(11)

cartridges for devices, including toners, inks and similar;

(12)

plastics and plastic articles, in particular stretch films;

(13)

parts and accessories for motor vehicles.’.