
Article 1 
By way of derogation from Article 168 of Directive 2006/112/EC, the Republic of Poland is hereby authorised to restrict to 60 % the right to deduct VAT on the purchase, intra-Community acquisition, import, hire or lease of motor vehicles other than passenger cars, up to a maximum of PLN 6 000.
This restriction shall only apply to motor vehicles other than passanger cars with a maximum authorised carrying capacity of over 500 kg and a maximum weight of 3,5 tonnes.
Article 2 
Article 1 shall not apply to the following categories of vehicles:

((a)) vehicles purchased for resale, hire or lease;
((b)) vehicles, which in accordance with criteria established in fiscal provisions can be considered as vehicles intended in principle for the carriage of goods;
((c)) vehicles intended to perform a specific function;
((d)) vehicles designed for the carriage of at least 10 persons, including the driver.
Article 3 
By way of derogation from Article 26(1)(a) 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, for purposes other than those of his business, of a vehicle for which the restriction referred to in Article 1 of this Decision applies.
Article 4 
This Decision shall take effect on the day of its notification.
It shall expire on 31 December 2013.
Article 5 
This Decision is addressed to the Republic of Poland.
Done at Brussels, 27 September 2010.
For the Council
The President
K. PEETERS