
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, the Netherlands is authorised to designate the recipient of the supply as the person liable to pay VAT to the tax authorities in the case of supplies of telecommunication services.
Article 2 
This Decision shall take effect on the day of its notification.
It shall expire on 31 December 2018.
Article 3 
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels, 7 November 2017.
For the Council
The President
T. TÕNISTE