2013/805/EU: Council Implementing Decision of 17 December… Article 2
2013/805/EU: Council Implementing Decision of 17 December… Article 2
Article 2
By way of derogation from point (a) of Article 26(1) of Directive 2006/112/EC, the Republic of Poland is authorised not to treat as a supply of services for consideration the private use by a taxable person or his staff or, more generally, the use for purposes other than those of his business, of a vehicle to which the limit of 50 % referred to in Article 1 of this Decision applies.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 2 of 2013/805/EU: Council Implementing Decision of 17 December… (LawPlayer, data as of 2026-07-04)