# Council Implementing Decision (EU) 2015/2396Show full title

Council Implementing Decision (EU) 2015/2396 of 10 December 2015 amending Implementing Decision 2009/1008/EU authorising the            Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common            system of value added tax         

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U.K.

# Council Implementing Decision (EU) 2015/2396                     

# of 10 December 2015

# amending Implementing Decision 2009/1008/EU authorising the Republic of Latvia to extend the application of a measure derogating                        from Article 193 of Directive 2006/112/EC on the common system of value added tax                     

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 291(2) thereof,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1), and in particular Article 395(1) thereof,                        

Having regard to the proposal from the European Commission,

Whereas:

(1)By letter registered with the Commission on 30 March 2015, the Republic of Latvia requested authorisation to continue to apply                              a measure derogating from Article 193 of Directive 2006/112/EC which governs the person liable for the payment of the value                              added tax (VAT) to tax authorities.

(2)In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated                              18 May 2015, of the request made by Latvia. By letter dated 20 May 2015, the Commission notified Latvia that it had all the                              information necessary to consider the request.

(3)Council Decision 2006/42/EC(2) authorised Latvia to make the recipient liable for the VAT due on the supply of timber.

(4)The period for the application of the derogating measure was extended twice, by Council Implementing Decisions 2009/1008/EU(3) and 2013/55/EU(4).

(5)The investigations and the analysis of the application of the mechanism carried out by the Latvian tax authorities have revealed                              the effectiveness of the derogating measure.

(6)The Commission understands that the legal and factual situation which has justified the application of the derogating measure                              has not changed and continues to exist. Latvia should therefore be authorised to apply the measure for a further limited period.

(7)Where Latvia considers that a further extension of the derogating measure beyond 2018 is necessary, it should submit to the                              Commission an evaluation report, together with the extension request, by no later than 31 March 2018 in order to allow sufficient                              time for the Commission to examine the request.

(8)The derogating measure will have no adverse impact on the Union's own resources accruing from VAT.

(9)Implementing Decision 2009/1008/EU should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

# Article 1U.K.

Articles 2 and 2a of Implementing Decision 2009/1008/EU are replaced by the following:

# ‘Article 2

This Decision shall apply until 31 December 2018.                  

Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March                        2018 and shall be accompanied by a report on the application of that measure.’.                  

# Article 2U.K.

This Decision is addressed to the Republic of Latvia.

Done at Brussels, 10 December 2015.

*For the Council*                            

*The President*                            

F. Bausch                            

1

OJ L 347, 11.12.2006, p. 1.                           

2

Council Decision 2006/42/EC 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                              (OJ L 25, 28.1.2006, p. 31).                           

3

Council Implementing Decision 2009/1008/EU of 7 December 2009 authorising the Republic of Latvia to extend the application                              of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (OJ L 347, 24.12.2009, p. 30).                           

4

Council Implementing Decision 2013/55/EU of 22 January 2013 amending Implementing Decision 2009/1008/EU authorising the Republic                              of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system                              of value added tax (OJ L 22, 25.1.2013, p. 16).