Article 1 
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, as worded in Article 28(g) thereof, the Federal Republic of Germany is hereby authorised, with effect from 1 April 2004, to designate the recipients of the supplies of goods and services referred to in Article 2 of this Decision as the persons liable to pay VAT. Article 2 In the following instances the recipient of the supply of goods and services may be designated as the person liable to pay VAT: 1. where building-cleaning services are supplied to a taxable person, except where the recipient of the supply exclusively rents not more than two residences or where construction work is supplied to a taxable person; 2. where immovable property is supplied to a taxable person under Article 13(B)(g) and (h) and where the supplier has exercised his right to tax the supply. Article 3 This Decision shall expire on 31 December 2008. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 30 March 2004. For the Council The President M. McDowell (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61). (2) OJ L 306, 8.11.2002, p. 24.
Article 2 
In the following instances the recipient of the supply of goods and services may be designated as the person liable to pay VAT: 1. where building-cleaning services are supplied to a taxable person, except where the recipient of the supply exclusively rents not more than two residences or where construction work is supplied to a taxable person; 2. where immovable property is supplied to a taxable person under Article 13(B)(g) and (h) and where the supplier has exercised his right to tax the supply. Article 3 This Decision shall expire on 31 December 2008. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 30 March 2004. For the Council The President M. McDowell (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61). (2) OJ L 306, 8.11.2002, p. 24.
Article 3 
This Decision shall expire on 31 December 2008. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 30 March 2004. For the Council The President M. McDowell (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61). (2) OJ L 306, 8.11.2002, p. 24.
Article 4 
This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 30 March 2004. For the Council The President M. McDowell (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61). (2) OJ L 306, 8.11.2002, p. 24.