Section 1: Subject matter and scope

§ 1c Intra-Community acquisitions by diplomatic missions, intergovernmental institutions and the armed forces of the members of the North Atlantic Treaty Organisation

(1) An intra-Community acquisition according to § 1a is not given when, in the case of a supply, the goods are supplied from the territory of another Member State to Germany and the customers are the following institutions, in so far as they are not taxable persons or do not acquire the goods for the purpose of their business:

1. permanent diplomatic missions and consular representations located in Germany;

2. intergovernmental institutions located in Germany,

3. armed forces of other members of the North Atlantic Treaty Organisation stationed in Germany, or

4. armed forces of other Member States stationed in Germany taking part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy.

These institutions shall not be regarded as a customer according to § 1a paragraph 1 number 2. § 1b shall remain unaffected.

(2) An intra-Community acquisition for consideration according to § 1a paragraph 2 shall be assumed where the German armed forces transfer goods from another Community territory into Germany for use or consumption by these armed forces or their civilian staff, provided that the supply of the goods to the German armed forces in the other Community territory or the importation by these armed forces was not subject to VAT.