VAT Directive — Article 140

The article's text

Article 140
Member States shall exempt the following transactions:
(a) 
the intra-Community acquisition of goods the supply of which by taxable persons would in all circumstances be exempt within their respective territory;

(b) 
the intra-Community acquisition of goods the importation of which would in all circumstances be exempt under points (a), (b) and (c) and (e) to (l) of Article 143(1);

(c) 
the intra-Community acquisition of goods where, pursuant to Articles 170 and 171, the person acquiring the goods would in all circumstances be entitled to full reimbursement of the VAT due under Article 2(1)(b).

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.

EU citizen

Who	Country	What they wrote
Christian AMAND	BE	ntra-EU acquisition in foreign MS where subsequent supply to a taxable person will take place Exemption on intra-EU acquisition (art. 140(a) of the VAT Directive juncto 170 and 171) For the acquirer: new article 194 (person liable of the payment of the VAT) + ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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