(15)

in Article 57e, the following paragraph is added: ‘The Member State of identification shall identify the taxable person using the transfer-of-own-goods scheme by means of that taxable person’s VAT identification number referred to in Articles 214 and 215 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.