(b)

supplies of goods, including by a taxable person facilitating those supplies in accordance with Article 14a(2), without dispatch or transport or where the dispatch or transport 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;

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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.