
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, the Kingdom of the Netherlands is hereby authorised to designate as the person liable for the payment of VAT the taxable person to whom supplies of the following goods are made:

((a)) mobile phones, 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;
((c)) game consoles, which by virtue of their objective characteristics and principal functions, are intended for playing video games and other computer games, whether or not they have any other use;
((d)) laptops and tablet PC’s.
The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than EUR 10 000.
Article 2 
The derogation provided for in Article 1 is subject to the Kingdom of the Netherlands 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 3 
This Decision shall take effect on the day of its notification.
This Decision shall expire either on 31 December 2013, or, if earlier, on the date of the entry into force of Union rules allowing all Member States to adopt such measures derogating from Article 193 of Directive 2006/112/EC.
Article 4 
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels, 5 March 2013.
For the Council
The President
M. NOONAN