02013D0676 — EN — 02.02.2023 — 003.001
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COUNCIL IMPLEMENTING DECISION of 15 November 2013 authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (OJ L 316 27.11.2013, p. 31) |
Amended by:
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Official Journal |
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No |
page |
date |
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COUNCIL IMPLEMENTING DECISION (EU) 2016/1206 of 18 July 2016 |
L 198 |
47 |
23.7.2016 |
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COUNCIL IMPLEMENTING DECISION (EU) 2019/1593 of 24 September 2019 |
L 248 |
69 |
27.9.2019 |
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COUNCIL IMPLEMENTING DECISION (EU) 2023/218 of 30 January 2023 |
L 30 |
14 |
2.2.2023 |
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COUNCIL IMPLEMENTING DECISION
of 15 November 2013
authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
(2013/676/EU)
Article 1
By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised until ►M3 31 December 2025 ◄ to designate the taxable person to whom the supplies of goods or services referred to in Article 2 of this Decision are made as the person liable for the payment of the tax.
Article 2
The derogation provided for in Article 1 shall apply to supplies of wood products by taxable persons including standing timber, round or cleft working wood, fuel wood, timber products, as well as square edged or chipped wood and wood in the rough, processed or semi-manufactured wood.
▼M2 —————
Article 4
This Decision is addressed to Romania.