Council Directive 2006/112/EC Article 23

Title IV: Taxable transactions

Chapter 2: Intra-Community acquisition of goods

Article 23

Member States shall take the measures necessary to ensure that a transaction which would have been classed as a supply of goods if it had been carried out within their territory by a taxable person acting as such is classed as an intra-Community acquisition of goods.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889