Article 1 
The Portuguese Republic is hereby authorised from 1 January 1999 until 31 December 2000 to apply a special measure for the taxation of doorstep sales that contains provisions derogating from Council Directive 77/388/EEC. Firms whose total turnover is derived from doorstep sales carried out by resellers acting in their own name and for their own account may request the administration for authorisation to apply the provisions of Articles 2 and 3 below on condition that: - all products sold by the firm are contained in a pre-established price list applicable at the final consumption stage, - the firm sells its products direct to resellers who, in turn, sell direct to final consumers. Article 2 By way of derogation from Article 21(1)(a) of the Sixth Directive, firms which have been authorised to apply this special measure shall be liable for the tax payable on goods supplied by their resellers to final consumers. Article 3 Firms which have been authorised to apply this special measure shall be exempt from the obligations laid down in Article 22 of Directive 77/388/EEC as regards supplies of their products to resellers. Article 4 This Decision is addressed to the Portuguese Republic. Done at Brussels, 18 January 1999. For the Council The President O. LAFONTAINE (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).
Article 2 
By way of derogation from Article 21(1)(a) of the Sixth Directive, firms which have been authorised to apply this special measure shall be liable for the tax payable on goods supplied by their resellers to final consumers. Article 3 Firms which have been authorised to apply this special measure shall be exempt from the obligations laid down in Article 22 of Directive 77/388/EEC as regards supplies of their products to resellers. Article 4 This Decision is addressed to the Portuguese Republic. Done at Brussels, 18 January 1999. For the Council The President O. LAFONTAINE (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).
Article 3 
Firms which have been authorised to apply this special measure shall be exempt from the obligations laid down in Article 22 of Directive 77/388/EEC as regards supplies of their products to resellers. Article 4 This Decision is addressed to the Portuguese Republic. Done at Brussels, 18 January 1999. For the Council The President O. LAFONTAINE (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).
Article 4 
This Decision is addressed to the Portuguese Republic. Done at Brussels, 18 January 1999. For the Council The President O. LAFONTAINE (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).