2009D0790 — EN — 30.11.2016 — 003.001

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Amended by:

▼B

COUNCIL DECISION

of 20 October 2009

authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

(2009/790/EC)

▼M3

Article 1

By way of derogation from Article 287 of Directive 2006/112/EC, the Republic of Poland is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 40 000 at the conversion rate on the day of its accession.

Article 2

This Decision shall apply until the entry into force of a Directive amending Articles 281 to 294 of Directive 2006/112/EC on a special scheme for small enterprises, or until 31 December 2018, whichever is the earlier.

▼B

Article 3

This Decision is addressed to the Republic of Poland.