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b'deroga mill-artikoli 26(1)(a) u 168, il-polonja hija awtorizzata li tirristrinġi, sal-31 ta' diċembru 2013, id-dritt ta' tnaqqis tal-vat fuq ix-xiri, l-akkwist, l-importazzjoni, il-kiri jew il-lease ta' ċerti vetturi (12570/10);
by way of derogation from articles 26(1)(a) and 168, poland is allowed to restrict, until 31 december 2013, the right to deduct vat on the purchase, acquisition, import, hire or lease of certain vehicles (12570/10);