Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [1]

Section 1: Supply of goods (Articles 14 to 19 of Directive 2006/112/EC) [2]

Article 5d [3]

Unless he has information to the contrary, the taxable person deemed to have received and supplied the goods pursuant to Article 14a of Directive 2006/112/EC shall regard:

1. the person selling goods through an electronic interface as a taxable person;

2. the person buying those goods as a non-taxable person.