
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised until 31 December 2013 to designate the taxable person to whom the supplies of goods or services referred to in Article 2 of this Decision are made as the person liable for the payment of the tax.
Article 2 
The derogation provided for in Article 1 shall apply to:

a)) supplies of wood products by taxable persons including standing timber, round or cleft working wood, fuel wood, timber products, as well as square edged or chipped wood and wood in the rough, processed or semi-manufactured wood;
b)) supplies of goods and the provision of services by taxable persons, with the exception of retailers, while under an insolvency procedure.
Article 3 
This Decision is addressed to Romania.
Done at Brussels, 27 September 2010.
For the Council
The President
K. PEETERS