(b)

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.’

← (a) · All articles · ‘(c) →

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