Derogation from the VAT directive for Germany
The Council adopted a decision authorising Germany to continue to apply a measure derogating
from the EU's directive on value added tax (13502/09).
The decision empowers Germany to exclude VAT from the right of deduction if it is received on
goods and services which are used by a taxable person for more than 90% for non-business
purposes.
Derogation from the VAT directive for Poland
The Council adopted a decision authorising Poland to apply a measure derogating from the
EU'sdirective on value added tax (13501/09).
The decision gives Poland the right to exempt, from 1 January 2010, taxable persons whose annual
turnover is no higher than EUR 30 000 instead of EUR 10 000 under the current rules.

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