Article 1 
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, as amended by Article 28(g) thereof, the Republic of Austria 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 VAT.
Article 2 
In the following instances the recipient of the supply may be designated as the person liable to pay VAT: 1. the supply of goods provided as security by one VAT taxable person to another person in execution of that security; 2. the supply of goods following the cession of the reservation of ownership to an assignee and the exercising of this right by the assignee; 3. the supply of immovable property sold by the judgment debtor in a compulsory sale procedure to another person.
Article 3 
This Decision shall expire on 31 December 2008.
Article 4 
This Decision is addressed to the Republic of Austria.