Article 1 
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, in the version set out in Article 28g thereof, Lithuania is hereby authorised to designate the taxable person, to whom the supplies of goods or services referred to in Article 2 are made, as the person liable to pay VAT.
Article 2 
The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances: 1. supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight; 2. supplies of timber; 3. supplies of ferrous waste and scrap, residues and other recyclable materials consisting of ferrous and non-ferrous metals; 4. supplies of construction work by a subcontractor to either a general contractor, another subcontractor or a company which carries out its own construction work.
Article 3 
The authorisation granted under Article 1 shall expire on 31 December 2009. However, points (3) and (4) of Article 2 shall cease to have effect on the date of the entry into force of a Directive rationalising the derogations pursuant to Article 27 of Directive 77/388/EEC which includes a special scheme for the application of VAT to that sector, provided that date is before 31 December 2009.
Article 4 
This Decision is addressed to the Republic of Lithuania.