
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, Portugal is authorised to designate the taxable person to whom supplies of cork, wood, pine cones or pine nut kernels in their shell are made as the person liable to pay VAT if this is a taxable person who has his registered office, fixed establishment or habitual residence in Portugal and who carries out transactions for which he is entitled to fully or partly deduct input VAT.
Article 2 
This Decision shall take effect on the date of its notification.
It shall apply from 1 January 2020 and shall expire on 31 December 2022.
Article 3 
This Decision is addressed to the Portuguese Republic.
Done at Brussels, 24 September 2019.
For the Council
The President
K. KULMUNI