1.By way of derogation from Article 193 of Directive 2006/112/EC, Germany is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:
(a)mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;
(b)integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.
2.The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than EURÂ 5 000.