
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, the Kingdom of the Netherlands is hereby authorised to apply until 31 December 2012, in the ready-to-wear clothing industry, a scheme for shifting the subcontractors’ obligations to pay over VAT to the tax authorities from the subcontractor to the clothing firm (the contractor).
Article 2 
Any request for extending the measure beyond 2012 shall be accompanied by the submission of a report to the Commission by the Kingdom of the Netherlands, concerning in particular the effectiveness of the measure and any evidence of the relocation of subcontractors in the ready-to-wear clothing industry to other countries, and shall be sent no later than 1 April 2012.
Article 3 
This Decision shall take effect on the day of its notification.
It shall apply as from 1 January 2010.
Article 4 
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels, 27 September 2010.
For the Council
The President
K. PEETERS