Title V: Place of taxable transactions
Chapter 2: Place of an intra-Community acquisition of goods
Article 42 [1]
The first paragraph of Article 41 shall not apply and VAT shall be deemed to have been applied to the intra-Community acquisition of goods in accordance with Article 40 where the following conditions are met:
the person acquiring the goods establishes that he has made the intra-Community acquisition for the purposes of a subsequent supply, within the territory of the Member State identified in accordance with Article 40, for which the person to whom the supply is made has been designated in accordance with Article 197 as liable for payment of VAT;
the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According
to Art. 5 No 1 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) in Art. 42, point (b) will be replaced with effect from
1.7.2030 by the following:
‚b) the person acquiring the
goods has complied with the obligations laid down in Article 262(1), point (c),
regarding the supply for which the tax is payable by the customer in accordance
with Article 197.’