HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 22/16
EN
Official Journal of the European Union
25.1.2013
COUNCIL IMPLEMENTING DECISION
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
(2013/55/EU)
THE COUNCIL OF THE EUROPEAN UNION,
it appears that the risk level for VAT fraud in the sector
remains high. Latvia should therefore be authorised to
Having regard to the Treaty on the Functioning of the European
apply the derogating measure during a further limited
Union,
period.
Having regard to Council Directive 2006/112/EC of
(5) In
case
Latvia
would
consider
another
extension
of
the
28 November 2006 on the common system of value added
derogating measure beyond 2015, it should by 31 March
tax ( 1 ), and in particular Article 395(1) thereof,
2015, submit a report on the application of the measure
to the Commission together with its request for an
Having regard to the proposal from the European Commission,
extension.
Whereas:
(6) The
derogating
measure
will
have
no
adverse
impact
on
the Union’s own resources accruing from VAT.
(1) By
letter
registered
with
the
Secretariat-General
of
the (7) Implementing
Decision
2009/1008/EU
should
therefore
Commission on 20 April 2012, Latvia requested auth
be amended accordingly,
orisation to continue to apply a measure derogating from
the provisions of Directive 2006/112/EC governing the
HAS ADOPTED THIS DECISION:
person liable for the payment of the value added tax
(VAT) to the tax authorities.
Article 1
(2) In
accordance
with
the
second
subparagraph
of Implementing Decision 2009/1008/EU is hereby amended as
Article 395(2) of Directive 2006/112/EC, the
follows:
Commission informed the other Member States of the
(1) in Article 2, the date ‘31 December 2012’ is replaced by
request made by Latvia in letters dated 30 and 31 July
that of ‘31 December 2015’;
2012. By letter dated 2 August 2012, the Commission
notified Latvia that it had all the information that it
(2) the following article is inserted:
considered necessary for appraisal of the request.
‘Article 2a
(3) The
timber
market
in
Latvia
remains
dominated
by
small
local companies and individual suppliers. The nature of
Any request for the extension of the measure provided for
the market and the businesses involved has given rise to
in this Decision shall be submitted to the Commission by
tax fraud which the tax authorities have found difficult to
31 March 2015 and shall be accompanied by a report on
control. In order to combat that fraud, a special
the application of that measure.’.
provision was included in Latvian VAT legislation, such
Article 2
that, as regards timber transactions, the person liable to
pay tax is the taxable person for whom the taxable
This Decision shall take effect on the day of its notification.
supply of goods or services is carried out. That
provision derogates from Article 193 of Directive
It shall apply from 1 January 2013.
2006/112/EC, which provides that, under the internal
system, the taxable person supplying goods or services
Article 3
is usually liable for the payment of the tax.
This Decision is addressed to the Republic of Latvia.
(4) The
legal
and
factual
situation
which
justified
the
appli
cation of the derogating measure under Council Imple
menting Decision 2009/1008/EU of 7 December 2009
Done at Brussels, 22 January 2013.
authorising the Republic of Latvia to extend the appli
cation of a measure derogating from Article 193 of
For the Council
Directive 2006/112/EC on the common system of
value added tax (
The President

2 ) has not changed and continues to
exist. On the basis of information provided by Latvia,
M. NOONAN
( 1 ) OJ L 347, 11.12.2006, p. 1.
( 2 ) OJ L 347, 24.12.2009, p. 30.

---

Document Outline

• �

---