# Council Implementing Decision (EU) 2018/789 of 25 May 2018 authorising Hungary 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, Hungary is authorised to provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:
(a) the supply of capital goods by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency;
(b) the supply of other goods and services with an open market value exceeding HUF 100 000 at the time of supply by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency.

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Source: https://www.legislation.gov.uk/eudn/2018/789/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2018-789/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.