# Council Implementing Decision of 5 March 2013 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2013/116/EU), Article 1

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

By way of derogation from Article 193 of Directive 2006/112/EC, the Kingdom of the Netherlands is hereby authorised to designate as the person liable for the payment of VAT the taxable person to whom supplies of the following goods are made:
(a) mobile phones, 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;
(c) game consoles, which by virtue of their objective characteristics and principal functions, are intended for playing video games and other computer games, whether or not they have any other use;
(d) laptops and tablet PC’s.
The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than EUR 10 000.

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Source: https://www.legislation.gov.uk/eudn/2013/116/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-116/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.