(f)

a taxable person not established in the Member State to which the goods have been transferred under the special scheme set out in Title XII, Chapter 6, Section 5, where those goods are subject to VAT in accordance with Article 16, 18 or 26 or where an adjustment of deduction is required in accordance with Title X, Chapter 5.

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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.