# Council Implementing Decision of 27 September 2010 authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2010/583/EU), Article 2

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

The derogation provided for in Article 1 shall apply to:
a)) 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;
b)) supplies of goods and the provision of services by taxable persons, with the exception of retailers, while under an insolvency procedure.

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Source: https://www.legislation.gov.uk/eudn/2010/583/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2010-583/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.