(5)In accordance with Article 3, second paragraph, of Implementing Decision 2013/805/EU, Poland submitted to the Commission, together with the request, a report on the application of the special measures, including a review of the percentage limitation applied on the right to deduct VAT. Based on that information, Poland maintains that a rate of 50 % is still appropriate. It also considers that the derogation from the requirement in Article 26(1), point (a), of Directive 2006/112/EC is still necessary to avoid double taxation. Those special measures are justified by the need to simplify the procedure for collecting VAT and to prevent evasion resulting from incorrect record keeping and false tax declarations.
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