
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, Lithuania is authorised to continue to designate the taxable person to whom the following supplies of goods and services are made as the person liable for payment of VAT:

((a)) supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight;
((b)) supplies of timber.
Article 2 
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2010 until 31 December 2012.
Article 3 
This Decision is addressed to the Republic of Lithuania.
Article 4 
This Decision shall be published in the Official Journal of the European Union.
Done at Brussels, 16 February 2010.
For the Council
The President
E. SALGADO