(13)

Article 57a is amended as follows: point (2) is replaced by the following: ; “Union scheme” means the special scheme for intra-Community distance sales of goods, for certain supplies of goods within a Member State made by a taxable person and for certain services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Title XII, Chapter 6, Section 3, of Directive 2006/112/EC;’ the following point is inserted: ; “transfer-of-own-goods scheme” means the special scheme for transfers of own goods as set out in Title XII, Chapter 6, Section 5, of Directive 2006/112/EC;’ points (4) and (5) are replaced by the following: ; “special scheme” means the non-Union scheme, the Union scheme, the import scheme or the transfer-of-own-goods scheme, as defined in points (1), (2), (3) and (3a), respectively, as the context requires; “taxable person” means any of the following: a taxable person as referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme; a taxable person as referred to in Article 369b of Directive 2006/112/EC who is permitted to use the Union scheme; a taxable person as referred to in Article 369m of Directive 2006/112/EC who is permitted to use the import scheme; a taxable person as referred to in Article 369xb of Directive 2006/112/EC who is permitted to use the transfer-of-own-goods scheme;’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.