Article 1 
By way of derogation from Article 2 of Directive 77/388/EEC, the French Republic is hereby authorized, until 31 December 1996 and in respect of fresh industrial waste and recuperable material, to exempt from VAT: (a) on the one hand, supplies made by: - undertakings whose annual turnover is less than FF 500 000, - undertakings which do not have a permanent establishment or which, although they have a permanent establishment, have achieved in the previous year a turnover figure in respect of such products of less than FF 6 million, unless they are authorized to subject such transactions to VAT; (b) on the other hand, imports and intra-Community acquisitions. Article 2 By way of derogation from Article 10 (2) of Directive 77/388/EEC, the French Republic is hereby authorized until 31 December 1996 to introduce in respect of supplies to taxable persons of fresh industrial waste and recuperable material in the form of non-ferrous metals and their alloys, where these supplies are not exempt from VAT on the basis of Article 1, arrangements suspending payment of VAT relating to these transactions. The taxable persons receiving these supplies shall pay VAT on them where these products are intended neither for the export as such nor for the manufacture or resale as such of products liable to VAT. Article 3 In the light of a report from the Commission on the application of the authorizations referred to in Articles 1 and 2, accompanied, where appropriate, by a proposal for a Decision, the Council, acting on the basis of that proposal, shall decide, by 31 December 1996 at the latest, whether the said authorizations are to be extended. Article 4 This Decision is addressed to the French Republic. Done at Brussels, 15 February 1993. For the Council The President M. JELVED (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/111/EEC (OJ No L 384, 31. 12. 1992, p. 47). (2) OJ No L 398, 30. 12. 1989, p. 31.
Article 2 
By way of derogation from Article 10 (2) of Directive 77/388/EEC, the French Republic is hereby authorized until 31 December 1996 to introduce in respect of supplies to taxable persons of fresh industrial waste and recuperable material in the form of non-ferrous metals and their alloys, where these supplies are not exempt from VAT on the basis of Article 1, arrangements suspending payment of VAT relating to these transactions. The taxable persons receiving these supplies shall pay VAT on them where these products are intended neither for the export as such nor for the manufacture or resale as such of products liable to VAT. Article 3 In the light of a report from the Commission on the application of the authorizations referred to in Articles 1 and 2, accompanied, where appropriate, by a proposal for a Decision, the Council, acting on the basis of that proposal, shall decide, by 31 December 1996 at the latest, whether the said authorizations are to be extended. Article 4 This Decision is addressed to the French Republic. Done at Brussels, 15 February 1993. For the Council The President M. JELVED (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/111/EEC (OJ No L 384, 31. 12. 1992, p. 47). (2) OJ No L 398, 30. 12. 1989, p. 31.
Article 3 
In the light of a report from the Commission on the application of the authorizations referred to in Articles 1 and 2, accompanied, where appropriate, by a proposal for a Decision, the Council, acting on the basis of that proposal, shall decide, by 31 December 1996 at the latest, whether the said authorizations are to be extended. Article 4 This Decision is addressed to the French Republic. Done at Brussels, 15 February 1993. For the Council The President M. JELVED (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/111/EEC (OJ No L 384, 31. 12. 1992, p. 47). (2) OJ No L 398, 30. 12. 1989, p. 31.
Article 4 
This Decision is addressed to the French Republic. Done at Brussels, 15 February 1993. For the Council The President M. JELVED (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/111/EEC (OJ No L 384, 31. 12. 1992, p. 47). (2) OJ No L 398, 30. 12. 1989, p. 31.