(b)

the persons identified for VAT purposes to whom that taxable person identified for VAT purposes has supplied goods which were supplied to that taxable person by way of intra-Community acquisition of goods referred to in Article 42;

← (a) · All articles · (c) →

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