(i)

point (c) is replaced by the following: ; in the case of the supply of goods in a Member State, without dispatch or transport of the goods, or where the dispatch or transport of the goods supplied begins and ends in the same Member State, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, that Member State;’

← (b) · All articles · ‘(c) →

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