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Council Implementing Decision of 16 February 2010 authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

Type Implementing Decision

Publication 2010-02-20

Last updated 2019-01-01

State Expired

Department Council of the European Union

Source EUR-Lex

articles 4

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COUNCIL IMPLEMENTING DECISION

of 16 February 2010

authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

(Only the Lithuanian text is authentic)

(2010/99/EU)

Article 1

By way of derogation from Article 193 of Directive 2006/112/EC, Lithuania is authorised to continue to designate the taxable person to whom the following supplies of goods and services are made as the person liable for payment of VAT:

(a)supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight;

(b)supplies of timber.

Article 2

This Decision shall take effect on the day of its notification.

It shall apply until 31 December 2021.

Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2018 and shall be accompanied by a report on the application of that measure.

Article 3

This Decision is addressed to the Republic of Lithuania.

Article 4

This Decision shall be published in the Official Journal of the European Union.

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