Article 1 
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, as worded in Article 28(g) thereof, Austria is hereby authorised, with effect from 1 October 2002, to designate the recipients of the supplies of services referred to in Article 2 of this Decision as the persons liable to pay VAT. Article 2 The recipient of the supply of services may be designated as the person liable to pay VAT in the following instances: 1. where construction work and labour are provided by a subcontractor to a general contractor; 2. where construction work and labour are provided by a subcontractor to a company which carries out its own construction work; 3. where construction work and labour are provided by a subcontractor to another subcontractor. Article 3 This Decision shall expire on 31 December 2007. Article 4 This Decision is addressed to the Republic of Austria. Done at Brussels, 5 November 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41).
Article 2 
The recipient of the supply of services may be designated as the person liable to pay VAT in the following instances: 1. where construction work and labour are provided by a subcontractor to a general contractor; 2. where construction work and labour are provided by a subcontractor to a company which carries out its own construction work; 3. where construction work and labour are provided by a subcontractor to another subcontractor. Article 3 This Decision shall expire on 31 December 2007. Article 4 This Decision is addressed to the Republic of Austria. Done at Brussels, 5 November 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41).
Article 3 
This Decision shall expire on 31 December 2007. Article 4 This Decision is addressed to the Republic of Austria. Done at Brussels, 5 November 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41).
Article 4 
This Decision is addressed to the Republic of Austria. Done at Brussels, 5 November 2002. For the Council The President T. Pedersen (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41).