2006/388/EC: Council Decision of 15 May 2006 authorising… Article 2

Article 2

The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances: 1. supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight; 2. supplies of timber; 3. supplies of ferrous waste and scrap, residues and other recyclable materials consisting of ferrous and non-ferrous metals; 4. supplies of construction work by a subcontractor to either a general contractor, another subcontractor or a company which carries out its own construction work.