Press Release: VAT – Commission takes steps against Poland regarding its exclusions to deduct VAT on certain specific motor vehicles and on the fuel acquired to propel them

The European Commission formally requested Poland to bring its national rules governing the exclusions of the right to deduct VAT due or paid on certain specific motor vehicles and on the fuel acquired to propel them in line with the provisions of the VAT Directive. The request takes the form of a reasoned opinion (second step of the infringement procedure provided for in Article 226 of the EC Treaty). If, within two months, the relevant national provisions are not amended so as to comply with the reasoned opinion, the Commission may decide to refer this matter to the European Court of Justice.