# Council Decision of 15 May 2006 authorising the Republic of Lithuania to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2006/388/EC), Article 2

Extent: E+W+S+N.I.

The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances:
1.. supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight;
2.. supplies of timber;
3.. supplies of ferrous waste and scrap, residues and other recyclable materials consisting of ferrous and non-ferrous metals;
4.. supplies of construction work by a subcontractor to either a general contractor, another subcontractor or a company which carries out its own construction work.

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Source: https://www.legislation.gov.uk/eudn/2006/388/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2006-388/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.