Article 2

By way of derogation from Article 193 of Directive 2006/112/EC, Italy is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:

1. (a)

   mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;

2. (b)

   integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.