he German Ministry of Finance extended the transition period for the application of the reverse charge mechanism for certain metals, selenium and cermet pursuant to § 13 b para. 2 no. 11 German VAT law (with exception of e.g. supplies of gold and scrap metals, which were already subject to the reverse charge mechanism prior to 1 October 2014) from 31 December 2014 to 30 June 2015.