1. Until 31 December 2026, Member States may provide that the person liable for the payment of VAT is the taxable person to whom any of the following supplies are made:
(a) the transfer of allowances to emit greenhouse gases as defined in Article 3 of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community [OJ L 275, 25.10.2003, p. 32.’], transferable in accordance with Article 12 of that Directive;
(b) the transfer of other units that may be used by operators for compliance with the same Directive;
(c) supplies of 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;
(d) supplies of integrated circuit devices such as micro processors and central processing units in a state prior to integration into end user products;
(e) supplies of gas and elect
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