(1)Council Decision 2006/42/ECnote authorised Latvia to apply a special measure derogating from Article 21(1), point (a), of Council Directive 77/388/EECnote, to designate the recipient as the person liable to pay value added tax (VAT) on the supply of timber or on the provision of related services until 31 December 2009. By Council Implementing Decision 2009/1008/EUnote Latvia was, by way of derogation from Article 193 of Directive 2006/112/EC, authorised to continue to designate the recipient of timber or related services as the person liable to pay VAT in the case of timber transactions until 31 December 2012 (the ‘special measure’). The special measure was subsequently extended by Council Implementing Decisions 2013/55/EUnote, (EU) 2015/2396note, (EU) 2018/2006note and (EU) 2022/81note, and is due to expire on 31 December 2024.
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