Council Directive 2006/112/EC Article 242b
Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 4: Accounting
Section 2: General obligations
Article 242b [with effect from 1.7.2028] [1]
Where a taxable person transfers goods to another Member State in accordance with Article 17(1) on behalf of another taxable person, the former shall inform the latter, at the latest upon transport or dispatch of the goods, that their goods are being or will be transferred, if the transfer is not done at the explicit request of the latter.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According to Art. 3 No 11 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, ) Art. 242b – italic – will be inserted with effect from .