Legalize2013/676/EU: Council Implementing Decision of 15 November 2013 authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
Article 1
By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised until 31 December 2025 to designate the taxable person to whom the supplies of goods or services referred to in Article 2 of this Decision are made as the person liable for the payment of the tax.
Article 2
The derogation provided for in Article 1 shall apply to 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.
Article 4
This Decision is addressed to Romania.
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