Article 3 › 2

Point (b) of paragraph 1 shall apply only if the following conditions are met: (a) during the current calendar year, the total value of intra-Community acquisitions of goods does not exceed a threshold which the Member States shall determine but which may not be less than EUR 10 000 or the equivalent in national currency; (b) during the previous calendar year, the total value of intra-Community acquisitions of goods did not exceed the threshold provided for in point (a).

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Source: EUR-Lex CELLAR · retrieved 2026-08-05