
Article 1 

1. By way of derogation from Article 193 of Directive 2006/112/EC, Germany is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:
(a) mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;
(b) integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.
2. The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than EUR 5 000.
Article 2 
By way of derogation from Article 193 of Directive 2006/112/EC, Italy is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:

((a)) mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;
((b)) integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.
Article 3 

1. By way of derogation from Article 193 of Directive 2006/112/EC, Austria is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:
(a) mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;
(b) integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.
2. The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than EUR 5 000.
Article 4 
The derogation provided for in Articles 1, 2 and 3 is subject to Germany, Italy and Austria introducing appropriate and effective control and reporting obligations on taxable persons who supply goods to which the reverse charge applies in accordance with this Decision.
Article 5 
Article 4 of Decision 2007/250/EC is replaced by the following:
'
Article 4 
This Decision shall expire on the date of entry into force of the Union rules allowing all Member States to adopt such measures derogating from Article 193 of Directive 2006/112/EC, but on 31 December 2013 at the latest.'.
Article 6 
This Decision shall take effect on the day of its notification.
This Decision shall expire on the date of entry into force of the Union rules allowing all Member States to adopt such measures derogating from Article 193 of Directive 2006/112/EC, but on 31 December 2013 at the latest.
Article 7 
This Decision is addressed to the Federal Republic of Germany, the Italian Republic, the Republic of Austria, and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 22 November 2010.
For the Council
The President
S. VANACKERE