Title V: Place of taxable transactions

Chapter 2: Place of an intra-Community acquisition of goods

Article 42

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:

1. 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;

2. the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.