On 6 December 2022, the Council of the European Union issued Implementing Decision (EU) 2022/2385, authorizing Poland to extend through 31 December 2025 the 50% restriction on the deduction of input tax related to imports, purchases, leases, or acquisitions of certain cars used for both business and nonbusiness purposes. The restriction was originally approved through Implementing Decision 2013/805/EU of 17 December 2013 for an initial period of three years but has subsequently been extended several times.
Source Deloitte
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