# Council Implementing Decision (EU) 2019/309 of 18 February 2019 authorising Lithuania 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, Lithuania is authorised to designate the recipient as the person liable to pay VAT in the case of supplies of hard drives.

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Source: https://www.legislation.gov.uk/eudn/2019/309/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-309/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.