(c)

the person to whom the supply of goods is made when the following conditions are met: the taxable operation is a supply of goods made under the conditions laid down in Article 28c(E)(3), the person to whom the supply of goods is made is another taxable person or a non-taxable legal person identified for the purposes of value added tax within the territory of the country, the invoice issued by the taxable person not established within the territory of the country conforms to Article 22(3).

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.