VAT Directive — Article 14

The article's text

Article 14
1. ‘Supply of goods’ shall mean the transfer of the right to dispose of tangible property as owner.
2. In addition to the transaction referred to in paragraph 1, each of the following shall be regarded as a supply of goods:
(a) 
the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation;
(b) 
the actual handing over of goods pursuant to a contract for the hire of goods for a certain period, or for the sale of goods on deferred terms, which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment;
(c) 
the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.
3. Member States may regard the handing over of certain works of construction as a supply of goods. 4.
or sale.
3. Member States may regard the handing over of certain works of construction as a supply of goods. 4. For the purposes of this Directive, the following definitions shall apply:
(1) 
‘intra-Community distance sales of goods’ means supplies of goods dispatched or transported by or on behalf of the supplier, inclfull textuding where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which dispatch or transport of the goods to the customer ends, where the following conditions are met:
(a) 
the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;
(b) 
the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;
(2) 
‘distance sales of goods imported from third territories or third countries’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a third territory or third country, to a customer in a Member State, where the following conditions are met:
(a) 
the supply of goods is carried out for a taxable person, or a non-taxable
legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;
(b) 
the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

business association

NGO

company

EU citizen

Who	Country	What they wrote
Consorzio Netcomm	IT	ccupazioni che sono state evidenziate di seguito: • Le norme sui presunti fornitori per le piattaforme e i marketplace di cui all'articolo 14 bis della direttiva IVA devono essere estese ai trasferimenti di beni propri dell'esercente da un paese dell'UE a un a ↗
IDSt e.V.	DE	At present, views in the Member States differ widely as to when "right to dispose as owner" is transferred within the meaning of Article 14 (1) of the VAT Directive. While many Member States consider the start of transport or dispatch to the customer to be th ↗
Tax Executives Institute	US	rify the following terms and concepts to ensure they are applied as intended: - Please clarify whether the term, “facilitates” in article 14(a)(3) would apply only in situations where marketplaces arrange for the transport. - The term, “capital goods,” in arti ↗
IDSt e.V.	DE	At present, views in the Member States differ widely as to when "right to dispose as owner" is transferred within the meaning of Article 14 (1) of the VAT Directive. While many Member States consider the start of transport or dispatch to the customer to be th ↗
Handelsverband Deutschland - HDE e.V.	DE	ssen. Typischerweise entsteht der Steuertatbestand mit der Lieferung von Gegenständen oder der Erbringung von Dienst- leistungen. Art. 14 Abs. 1 MwStSystRL definiert die Lieferung von Gegenständen als die „Übertragung Handelsverband Deutschland e. V. (HDE) Ral ↗
Christian AMAND	BE	. 7.4.1. Intra-EU supply of goods (between taxable persons) For the supplier: • Output transactions (intra-EU supplies of goods) art 14 (supply) + art. 63 and 67 (chargeable event) + art. 138 (conditions VAT exempt supply) + new art138 (1a) (additional condit ↗
Siemens AG	DE	es. At present, the views in the Member States differ widely as to when the "transfer of power of disposal" within the meaning of Article 14(1) VAT Directive takes place. While many Member States regard the commencement of transport or dispatch to the customer ↗

Source: public consultation submissions and position papers. n = 7 mentions; counted as a literal reference to the article number.

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