
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, Hungary is authorised to provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:

((a)) the supply of capital goods by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency;
((b)) the supply of other goods and services with an open market value exceeding HUF 100 000 at the time of supply by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency.
Article 2 
This Decision shall take effect on the date of its notification.
This Decision shall expire on 31 December 2021.
Article 3 
This Decision is addressed to Hungary.
Done at Brussels, 25 May 2018.
For the Council
The President
V. GORANOV