(5)

Article 138 is amended as follows: in paragraph 1, the following subparagraph is added: ‘The first subparagraph, point (b), of this paragraph shall not apply to transfers declared under the special scheme provided for in Title XII, Chapter 6, Section 5.’; in paragraph 2, point (c) is replaced by the following: ; the supply of goods, consisting in a transfer to another Member State, which would have been entitled to exemption under paragraph 1 and points (a) and (b) of this paragraph if it had been made on behalf of another 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.