(4)

Article 59c is amended as follows: in paragraph 1, point (b) is replaced by the following: ; services are supplied to a non-taxable person who is established, has a permanent address or usually resides in any Member State other than the Member State referred to in point (a), or goods are dispatched or transported from the Member State referred to in point (a) to another Member State; and’ paragraph 3 is replaced by the following: ‘3. The Member State referred to in paragraph 1, point (a), of this Article shall grant taxable persons carrying out supplies eligible under that paragraph the right to opt for the place of supply to be determined in accordance with Article 33, point (a), and Article 58, which shall, in any event, cover two calendar years. The option referred to in the first subparagraph of this paragraph is deemed to have been exercised by taxable persons registered in the special scheme provided for in Title XII, Chapter 6, Section 3.’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.