Article 1 
By way of derogation from Directive 77/388/EEC, the Hellenic Republic is hereby authorised to apply until 31 December 2003 special measures for the taxation of recyclable waste (hereafter called "the special regime"). Article 2 By way of derogation from Article 2 of Directive 77/388/EEC, the following shall be exempt from VAT: (a) supplies of recyclable waste, such as scrap iron, waste of iron and steel, glass, paper and board, by traders with a turnover of less than EUR 900000; (b) supplies of non-ferrous metals. Article 3 By way of derogation from Article 28a(1)(a) of Directive 77/388/EEC, the following shall be exempt from VAT: (a) intra-Community acquisitions of recyclable waste, such as scrap iron, waste of iron and steel, glass, paper and board, by traders with a turnover of less than EUR 900000; (b) intra-Community acquisitions of non-ferrous metals. Article 4 In order to calculate the ceiling of EUR 900000 under Articles 2 and 3, the turnover for non-ferrous metals may be disregarded. Article 5 The Hellenic Republic shall allow those taxable persons who so request it, not to apply the special regime to their supplies and intra-Community acquisitions, under such conditions as it may see fit to ensure that the VAT obligations of the taxable person are properly met. Article 6 This Decision is addressed to the Hellenic Republic. Done at Brussels, 12 July 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17).
Article 2 
By way of derogation from Article 2 of Directive 77/388/EEC, the following shall be exempt from VAT: (a) supplies of recyclable waste, such as scrap iron, waste of iron and steel, glass, paper and board, by traders with a turnover of less than EUR 900000; (b) supplies of non-ferrous metals. Article 3 By way of derogation from Article 28a(1)(a) of Directive 77/388/EEC, the following shall be exempt from VAT: (a) intra-Community acquisitions of recyclable waste, such as scrap iron, waste of iron and steel, glass, paper and board, by traders with a turnover of less than EUR 900000; (b) intra-Community acquisitions of non-ferrous metals. Article 4 In order to calculate the ceiling of EUR 900000 under Articles 2 and 3, the turnover for non-ferrous metals may be disregarded. Article 5 The Hellenic Republic shall allow those taxable persons who so request it, not to apply the special regime to their supplies and intra-Community acquisitions, under such conditions as it may see fit to ensure that the VAT obligations of the taxable person are properly met. Article 6 This Decision is addressed to the Hellenic Republic. Done at Brussels, 12 July 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17).
Article 3 
By way of derogation from Article 28a(1)(a) of Directive 77/388/EEC, the following shall be exempt from VAT: (a) intra-Community acquisitions of recyclable waste, such as scrap iron, waste of iron and steel, glass, paper and board, by traders with a turnover of less than EUR 900000; (b) intra-Community acquisitions of non-ferrous metals. Article 4 In order to calculate the ceiling of EUR 900000 under Articles 2 and 3, the turnover for non-ferrous metals may be disregarded. Article 5 The Hellenic Republic shall allow those taxable persons who so request it, not to apply the special regime to their supplies and intra-Community acquisitions, under such conditions as it may see fit to ensure that the VAT obligations of the taxable person are properly met. Article 6 This Decision is addressed to the Hellenic Republic. Done at Brussels, 12 July 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17).
Article 4 
In order to calculate the ceiling of EUR 900000 under Articles 2 and 3, the turnover for non-ferrous metals may be disregarded. Article 5 The Hellenic Republic shall allow those taxable persons who so request it, not to apply the special regime to their supplies and intra-Community acquisitions, under such conditions as it may see fit to ensure that the VAT obligations of the taxable person are properly met. Article 6 This Decision is addressed to the Hellenic Republic. Done at Brussels, 12 July 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17).
Article 5 
The Hellenic Republic shall allow those taxable persons who so request it, not to apply the special regime to their supplies and intra-Community acquisitions, under such conditions as it may see fit to ensure that the VAT obligations of the taxable person are properly met. Article 6 This Decision is addressed to the Hellenic Republic. Done at Brussels, 12 July 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17).
Article 6 
This Decision is addressed to the Hellenic Republic. Done at Brussels, 12 July 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17).