Article 2

The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances:

1. (a)

   supplies of industrial waste, ferrous waste and scrap, residues and other recyclable materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash and industrial residues containing metals or their alloys, and the supply of selection, cutting, fragmenting and pressing services for these products;

2. (b)

   supplies of waste material consisting of paper, paperboard or glass;

3. (c)

   supplies of semi-finished products (e.g. ingots, blocks, sheets, bars, grains, granules, wire rod, etc.) resulting from the processing, manufacturing or melting down of non-ferrous metals, except those containing nickel.