Article 1 
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, in the version of Article 28g thereof, Germany is hereby authorised to designate the recipient of the supplies of goods referred to in Article 2 of this Decision as the person liable to pay value added tax. Article 2 The recipient of the supply of goods may be designated as the person liable to pay VAT in the following instances: 1. the supply, outside a judicial liquidation procedure, of goods provided as security by one VAT taxable person to another in execution of that security; 2. the supply of immovable property sold at public auction to another VAT taxable person in the course of the judicial liquidation of the enterprise that owned the immovable property thus sold. Article 3 This Decision shall expire on 31 December 2006. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Luxembourg, 4 June 2002. For the Council The President R. De Rato Y Figaredo (1) OJ L 145, 13.6.1977, p. 1. Directive last amended by Directive 2001/115/EC (OJ L 15, 17.1.2002, p. 24).
Article 2 
The recipient of the supply of goods may be designated as the person liable to pay VAT in the following instances: 1. the supply, outside a judicial liquidation procedure, of goods provided as security by one VAT taxable person to another in execution of that security; 2. the supply of immovable property sold at public auction to another VAT taxable person in the course of the judicial liquidation of the enterprise that owned the immovable property thus sold. Article 3 This Decision shall expire on 31 December 2006. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Luxembourg, 4 June 2002. For the Council The President R. De Rato Y Figaredo (1) OJ L 145, 13.6.1977, p. 1. Directive last amended by Directive 2001/115/EC (OJ L 15, 17.1.2002, p. 24).
Article 3 
This Decision shall expire on 31 December 2006. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Luxembourg, 4 June 2002. For the Council The President R. De Rato Y Figaredo (1) OJ L 145, 13.6.1977, p. 1. Directive last amended by Directive 2001/115/EC (OJ L 15, 17.1.2002, p. 24).
Article 4 
This Decision is addressed to the Federal Republic of Germany. Done at Luxembourg, 4 June 2002. For the Council The President R. De Rato Y Figaredo (1) OJ L 145, 13.6.1977, p. 1. Directive last amended by Directive 2001/115/EC (OJ L 15, 17.1.2002, p. 24).