Title VI: Chargeable event and chargeability of VAT

Chapter 1: General provisions

Article 62

For the purposes of this Directive:

1. ‚chargeable event‘ shall mean the occurrence by virtue of which the legal conditions necessary for VAT to become chargeable are fulfilled;

2. VAT shall become ‚chargeable‘ when the tax authority becomes entitled under the law, at a given moment, to claim the tax from the person liable to pay, even though the time of payment may be deferred.