Legal provisions of COM(2019)9 - Authorisation of Lithuania to derogate from Article 193 of the VAT Directive

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dossier COM(2019)9 - Authorisation of Lithuania to derogate from Article 193 of the VAT Directive.
document COM(2019)9 EN
date February 18, 2019

Contents

Article 1

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.

Article 2

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

This Decision shall apply from 1 March 2019 and shall expire on 28 February 2022.

Article 3

This Decision is addressed to the Republic of Lithuania.