(b)

the following paragraph is inserted: ‘2a. Where, in accordance with Article 57d(3), second subparagraph, the transfer-of-own-goods scheme applies from the date of the first transfer, the taxable person shall submit a separate VAT return for the calendar month during which the first transfer took place.’ ;

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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.