
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, Hungary is hereby authorised to designate as the person liable for the payment of VAT, the taxable person to whom the following supplies of goods, as set out in the combined nomenclature established by Regulation (EEC) No 2658/87, are made:
CN code Product
1001 Wheat and meslin
1002 Rye
1003 Barley
1004 Oats
1005 Maize (corn)
1008 60 00 Triticale
1201 Soya beans, whether or not broken
1205 Rape or colza seeds, whether or not broken
1206 00 Sunflower seeds, whether or not broken
Article 2 
The authorisation provided for in Article 1 is subject to Hungary introducing appropriate and effective control measures and reporting obligations with respect to taxable persons that supply goods to which this Decision applies.
Hungary shall notify the Commission of the introduction of the measures and obligations referred to in the first paragraph.
Article 3 
This Decision shall take effect on the day of its notification.
It shall apply from 1 July 2012 until 30 June 2014.
Article 4 
This Decision is addressed to Hungary.
Done at Luxembourg, 4 October 2012.
For the Council
The President
S. CHARALAMBOUS