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:

• supplies and associated operations of ferrous waste and scrap, as well as of glass, paper and board, rags, bone and leather, rubber and plastic, including the supplies of those materials after they have undergone certain processing such as cleaning, polishing, selection, cutting or casting into ingots,

• supplies and associated operations of ferrous and non-ferrous semi-processed products, such as pig iron, refined copper and copper alloys and crude nickel and aluminium.