(a)

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;’

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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.