# Council Implementing Decision (EU) 2018/1492 of 2 October 2018 authorising the Republic of Latvia to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax, Article 1

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

By way of derogation from Article 193 of Directive 2006/112/EC, Latvia is authorised to designate the recipient of the supplies as the person liable for payment of VAT in the case of supplies of ferrous and non-ferrous semi-finished metals.

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Source: https://www.legislation.gov.uk/eudn/2018/1492/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2018-1492/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.