# Council Decision of 26 February 2004 authorising Spain to apply a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2004/228/EC), Article 2

Extent: E+W+S+N.I.

The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances:
(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;
(b) supplies of waste material consisting of paper, paperboard or glass;
(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.

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Source: https://www.legislation.gov.uk/eudn/2004/228/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2004-228/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.