Article 1 
The Kingdom of the Netherlands is hereby authorised until 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 to apply a special measure for the taxation of used and waste materials that contains provisions derogating from Directive 77/388/EEC. The provisions in question are laid down in Articles 2, 3 and 4 of this Decision.
Article 2 
By way of derogation from Article 2 of Directive 77/388/EEC, the following shall be exempt from VAT: — the supply of used and waste materials by firms with an annual turnover of less than NGL 2,5 million. For the purposes of that threshold, turnover in non-ferrous metals may be disregarded, — the supply of non-ferrous metals.
Article 3 
By way of derogation from Article 28a(1)(a) of Directive 77/388/EEC, the following shall be exempt from VAT: — the intra-Community acquisition of used and waste materials by firms with an annual turnover of less than NGL 2,5 million. For the purposes of that threshold, turnover in non-ferrous metals may be disregarded, — the intra-Community acquisition of non-ferrous metals.
Article 4 
Taxable entities carrying out transactions which are exempt pursuant to Articles 2 and 3 above may be authorised not to make supplies and intra-Community acquisitions of used and waste materials effected by them subject to the special measure provided for by this Decision.
Article 5 
This Decision is addressed to the Kingdom of the Netherlands. ( 1 ) OJ L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 96/95/EC (OJ L 338, 28. 12. 1996, p. 89).