Legal provisions of COM(2005)376 - Authorisation of 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 - Main contents
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| dossier | COM(2005)376 - Authorisation of Latvia to extend the application of a measure derogating from Article 21 of the Sixth Council Directive ... |
|---|---|
| document | COM(2005)376  |
| date | January 24, 2006 |
Sole Article
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, in the version set out in Article 28g thereof, Latvia is hereby authorised to continue to designate the recipient as the person liable to pay VAT in the case of timber transactions from 1 May 2005 to 31 December 2009.
This Decision is addressed to the Republic of Latvia.