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Document 02009D1008-20220120

    Consolidated text: Council Implementing Decision of 7 December 2009 authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2009/1008/EU)

    ELI: http://data.europa.eu/eli/dec_impl/2009/1008/2022-01-20

    02009D1008 — EN — 20.01.2022 — 004.001


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    ►B

    COUNCIL IMPLEMENTING DECISION

    of 7 December 2009

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

    (2009/1008/EU)

    (OJ L 347 24.12.2009, p. 30)

    Amended by:

     

     

    Official Journal

      No

    page

    date

     M1

    COUNCIL IMPLEMENTING DECISION  of 22 January 2013

      L 22

    16

    25.1.2013

     M2

    COUNCIL IMPLEMENTING DECISION (EU) 2015/2396 of 10 December 2015

      L 332

    142

    18.12.2015

     M3

    COUNCIL IMPLEMENTING DECISION (EU) 2018/2006 of 11 December 2018

      L 322

    20

    18.12.2018

    ►M4

    COUNCIL IMPLEMENTING DECISION (EU) 2022/81 of 18 January 2022

      L 13

    49

    20.1.2022




    ▼B

    COUNCIL IMPLEMENTING DECISION

    of 7 December 2009

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

    (2009/1008/EU)



    Article 1

    By way of derogation from Article 193 of Directive 2006/112/EC, Latvia is authorised to continue to designate the recipient as the person liable to pay VAT in the case of timber transactions.

    ▼M4

    Article 2

    This Decision shall apply until 31 December 2024.

    ▼B

    Article 3

    This Decision is addressed to the Republic of Latvia.

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