# Council Implementing Decision of 22 November 2010 authorising Germany, Italy and Austria to introduce a special measure derogating from Article 193 of Directive 2006/112/EC and amending Decision 2007/250/EC to extend the period of validity of the authorisation granted to the United Kingdom (2010/710/EU), Article 3

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

1. By way of derogation from Article 193 of Directive 2006/112/EC, Austria is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:
(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;
(b) integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.
2. The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than EUR 5 000.

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Source: https://www.legislation.gov.uk/eudn/2010/710/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2010-710/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.