(11)

the following article is inserted: ‘Article 242b Where a taxable person transfers goods to another Member State in accordance with Article 17(1) on behalf of another taxable person, the former shall inform the latter, at the latest upon transport or dispatch of the goods, that their goods are being or will be transferred, if the transfer is not done at the explicit request of the latter.’ ;

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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.