Legal provisions of COM(2011)235 - Authorisation of Romania to derogate from Article 193 of the VAT Directive

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Article 1

By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised to designate as the person liable to pay VAT the taxable recipient of supplies of the following goods, as set out in the combined nomenclature established by Regulation (EEC) No 2658/87:

CN codeProduct
1001 10 00Durum wheat
1001 90 10Spelt for sowing
ex 1001 90 91Common wheat, seed
ex 1001 90 99Other spelt and common wheat, not for sowing
1002 00 00Rye
1003 00Barley
1005Maize
1201 00Soya beans, whether or not broken
1205Rape or colza seeds, whether or not broken
1206 00Sunflower seeds, whether or not broken
1212 91Sugar beet

Article 2

The authorisation provided for in Article 1 is subject to Romania’s introducing declaration obligations and appropriate and effective control measures with respect to taxable persons who supply the goods to which that authorisation applies.

Romania shall notify the Commission of the introduction of the obligations and measures referred to in the first paragraph.

Article 3

This Decision shall take effect on the date of its notification.

It shall apply from 1 June 2011 until 31 May 2013.

Article 4

This Decision is addressed to Romania.