1. Coll article 92c, the law on VAT in Czech Republic. Starting 01.04.2015, the DRCM has been applied to mobile phones, electronic integrated circuits, laptop computers and game consoles, and a variety of crops and supplies of metals. Its scope was extended on two occasions in the following months: to selected agricultural crops (01.07.2015) and to sugar beets;Gr�sgruber;Czech Republic The first implementation of the DRCM dates from 01.04.2011, as specified by art 199 of the EU VAT Directive,2004