
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, Latvia is authorised to continue to designate the recipient as the person liable to pay VAT in the case of timber transactions.
Article 2 
This Decision shall apply from 1 January 2010 until 31 December 2012.
Article 3 
This Decision is addressed to the Republic of Latvia.
Done at Brussels, 7 December 2009.
For the Council
The President
C. MALMSTRÖM