Article 1

Portugal is hereby authorised to apply until 31 December 2009 a special measure for the taxation of doorstep sales that contains provisions derogating from Sixth Directive 77/388/EEC.

A business whose total turnover is derived from doorstep sales made by resellers acting in their own name and on their own account may request the administration for authorisation to apply the provisions of Articles 2 and 3 below on condition that:

1. (a)

   all products sold by the firm are contained in a pre-established price list applicable at the final consumption stage;

2. (b)

   the firm sells its products direct to resellers who, in turn, sell direct to final consumers.