(5)On 13 November 2023, Poland submitted a report pursuant to Article 2, second paragraph, of Implementing Decision (EU) 2019/310, on the overall impact of the extension of the special measure on the level of VAT fraud and on the taxable persons concerned. Poland reported that, since the special measure was extended, its continued application has resulted in the reduction of, in particular, carousel fraud in the sectors that are subject to it, such as steel, scrap, precious metals and fuels. Poland further reported that, in cases where a taxable person is entitled to a VAT refund, Polish authorities have managed to reduce the refund time to below 20 days, in order to enhance the impact on the taxable person’s cash flow.
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