Title V: Place of taxable transactions

Chapter 1: Place of supply of goods

Section 2: Supply of goods with transport

Article 36b [with effect from 1. 1. 2021] [1]

Where a taxable person is deemed to have received and supplied goods in accordance with Article 14a, the dispatch or transport of the goods shall be ascribed to the supply made by that taxable person.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889