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Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) · European Union

'intra-Community acquisition of goods' shall mean acquisition of the right to dispose as owner of movable tangible property as defined in Article 28a (3) of Directive 77/388/EEC.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.