Article 1 
As provided for by Article 22 (12) of Directive 77/388/EEC, Ireland is hereby authorized, with effect from 1 January 1993 until 31 December 1996 or until the end of the transitional arrangements in the unlikely event that this is later, to introduce particular measures in accordance with subparagraphs (a) and (b) of Article 22 (12), to simplify the obligations laid down in paragraph 6 (b) of Article 22 regarding recapitulative statements. Article 2 This Decision is addressed to Ireland. Done at Brussels, 21 December 1992. For the Council The President D. HURD (1) OJ N° L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/77/EEC (OJ N° L 316, 31. 10. 1992, p. 1).
Article 2 
This Decision is addressed to Ireland. Done at Brussels, 21 December 1992. For the Council The President D. HURD (1) OJ N° L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/77/EEC (OJ N° L 316, 31. 10. 1992, p. 1).