Press Release: VAT – Commission takes steps against Poland for the application of a reduced rate on supplies of certain children’s items and the exemption applied to supplies of buildings

On 31 January, 2008, the European Commission formally requested Poland to amend its legislation with regard both to the reduced VAT rate it applies to the supplies of certain children's items and to the exemption applied to supplies of buildings or parts thereof. The requests take the form of reasoned opinions (second step of the infringement procedure provided for in Article 226 of the EC Treaty). If the relevant national provisions are not amended within two months in order to comply with the respective reasoned opinions, the Commission may decide to refer these matters to the European Court of Justice.