# Council Implementing Decision of 16 February 2010 authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (Only the Lithuanian text is authentic) (2010/99/EU), Article 1

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

By way of derogation from Article 193 of Directive 2006/112/EC, Lithuania is authorised to continue to designate the taxable person to whom the following supplies of goods and services are made as the person liable for payment of VAT:
(a) supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight;
(b) supplies of timber.

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Source: https://www.legislation.gov.uk/eudn/2010/99/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2010-99/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.