Document ID: 02013D0676-20160723
Language: ENG

2013D0676 — EN — 23.07.2016 — 001.001
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<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>COUNCIL IMPLEMENTING DECISION</p><p>of 15 November 2013</p><p>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</p><p><a>(2013/676/EU)</a></p><p>(OJ L 316 27.11.2013, p. 31)</p></td></tr></table>
Amended by:
<table><col/><col/><col/><col/><col/><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>Official Journal</p></td></tr><tr><td><p>&#160;&#160;No</p></td><td><p>page</p></td><td><p>date</p></td></tr><tr><td><p><a>&#9658;M1</a></p></td><td><p><a>COUNCIL IMPLEMENTING DECISION (EU) 2016/1206&#160;of 18 July 2016</a></p></td><td><p>&#160;&#160;L&#160;198</p></td><td><p>47</p></td><td><p>23.7.2016</p></td></tr></table>
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
(2013/676/EU)
Article 1
By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised until 31 December 2019 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 3
Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission no later than 1 April 2019 , and shall be accompanied by a report which includes an assessment of the efficiency of the measure and an evaluation of the risk of fraud in the wood sector.
Article 4
This Decision is addressed to Romania.