by way of derogation from article 193 of the VAT directive, the Netherlands are allowed to continue to apply, in the ready-to-wear clothing industry, a scheme for shifting the subcontractor's obligation to pay over VAT to the tax authorities from the subcontractor to the clothing firm.
erandina käibemaksudirektiivi artiklist 193 lubatakse Madalmaadel jätkata valmisrõivatööstuses kava kohaldamist, mille raames pannakse käibemaksu maksuhaldurile tasumise vastutus alltöövõtjalt rõivatootjale.