
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, the Kingdom of the Netherlands is hereby authorised to apply a scheme until 31 December 2009 in the ready-to-wear clothing industry for shifting the subcontractor’s obligation to pay over VAT to the tax authorities from the subcontractor to the clothing firm (the contractor).
Article 2 
By 31 July 2009, the Kingdom of the Netherlands shall submit a report to the Commission on the overall evaluation of the operation of the measure concerned, in particular as regards the effectiveness of the measure and any other evidence of relocations of subcontractors in the ready-to-wear clothing industry to other countries.
Article 3 
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels, 13 November 2007.
For the Council
The President
F. TEIXEIRA DOS SANTOS