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Document 02009D1008-20190101

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/2009/1008/2019-01-01

02009D1008 — EN — 01.01.2019 — 003.001


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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 2013/55/EU 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




▼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.

▼M3

Article 2

This Decision shall apply until 31 December 2021.

▼B

Article 3

This Decision is addressed to the Republic of Latvia.

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