Council Directive 2006/112/EC Article 66a
Title VI: Chargeable event and chargeability of VAT
Chapter 2: Supply of goods or services
Article 66a [1]
By way of derogation from Articles 63, 64 and 65, the chargeable event of the supply of goods by a taxable person who is deemed to have received and supplied the goods in accordance with Article 14a and of the supply of goods to that taxable person shall occur and VAT shall become chargeable at the time when the payment has been accepted.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M23, A2