Article 1 
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, as worded in Article 28(g) thereof, the Kingdom of Spain is hereby authorised to designate the recipient of the supplies of goods and services referred to in Article 2 of this Decision as the person liable to pay VAT.
Article 2 
The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances: (a) supplies of industrial waste, ferrous waste and scrap, residues and other recyclable materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash and industrial residues containing metals or their alloys, and the supply of selection, cutting, fragmenting and pressing services for these products; (b) supplies of waste material consisting of paper, paperboard or glass; (c) supplies of semi-finished products (e.g. ingots, blocks, sheets, bars, grains, granules, wire rod, etc.) resulting from the processing, manufacturing or melting down of non-ferrous metals, except those containing nickel.
Article 3 
This Decision shall expire on the date of entry into force of a special scheme for the application of VAT to the recycled waste sector amending Directive 77/388/EEC, but not later than 31 December 2009 .
Article 4 
This Decision is addressed to the Kingdom of Spain. ( 1 ) OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2003/92/EC (OJ L 260, 11.10.2003, p. 8).