Proposal for a Council Implementing Decision authorising Poland to conclude with Ukraine an agreement containing measures derogating from Articles 2(1)(d) and 5 of Directive 2006/112/EC on the common system of value added tax, as regards the maintenance of road bridges on the Polish and Ukrainian border

Pursuant to Article 396 of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ('the VAT Directive'), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country or an international body an agreement which may contain derogations from the VAT Directive.

By letter registered with the Commission on 7 October 2016, Poland requested an authorisation to conclude an international agreement with Ukraine as regards the territorial application of the VAT system for the maintenance of road bridges on the Polish and Ukrainian border.

In accordance with Article 396(2) of the VAT Directive, the Commission informed the other Member States by letter dated 24 January 2017. By letter dated 25 January 2017, the Commission notified Poland that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2017)318: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:318:FIN

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