(e)

a taxable person not established in the Member State in which the goods are subject to VAT, supplying goods without dispatch or transport or where the dispatch or transport begins and ends in the same Member State 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;

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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.