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European Union
Council Implementing Decision (EU) 2018/2006
preamble
Recital (1)

Council Implementing Decision (EU) 2018/2006

law://eu/dec/2018/2006/rct_1@2026-11-14

Version in force onWhereEuropean Union

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Key facts

Type: Decision · Council Implementing Decision (EU) 2018/2006
Adopted: 11 Dec 2018
In force: 13 Dec 2018
Applies from: 1 Jan 2019
Made by: Council of the European Union
Official: EUR-Lex 32018D2006 · ELI

Topics

derogation from EU law Latvia supply taxpayer VAT wood product Taxation Value added tax

History · 1 version

11 Dec 2018Reading

Connections

Cites 6: Council Directive 2006/112/EC; Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; 2006/42/EC: Council Decision of 24 January 2006 authorising Latvia to extend the application of a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes; Council Implementing Decision (EU) 2015/2396; Council Implementing Decision 2013/55/EU; Council Implementing Decision 2009/1008

This text since 11 Dec 2018

In force

(1)By virtue of Council Decision 2006/42/EC^note Latvia was authorised until 31 December 2009 to apply a special measure derogating from Article 21(1)(a) of Directive 77/388/EEC^note, to designate the recipient as the person liable to pay value added tax (VAT) in the case of timber transactions. By virtue of Council Implementing Decision 2009/1008/EU^note Latvia was authorised until 31 December 2012 to apply a special measure derogating from Article 193 of Directive 2006/112/EC in order to continue to designate the recipient as the person liable to pay VAT in the case of timber transactions (‘the special measure’). The authorisation to apply the special measure was subsequently extended by Council Implementing Decision 2013/55/EU^note until 31 December 2015 and by Council Implementing Decision (EU) 2015/2396^note until 31 December 2018.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.