Article 1 
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, the Kingdom of the Netherlands is hereby authorised to apply until 31 December 2006 in the ready-to-wear clothing industry a scheme for shifting the subcontractors obligation to pay over VAT to the tax authorities from the subcontractor to the clothing firm (the contractor).
Article 2 
This Decision is addressed to the Kingdom of the Netherlands. ( 1 ) OJ L 145, 13. 6. 1977, p. 1. Directive last amended by Directive 96/95/EC (OJ L 338, 28. 12. 1996, p. 89). ( 2 ) OJ L 351, 2. 12. 1992, p. 33.