Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| PostEurop | BE | the tax amount also in case the supply is exempt from VAT (intracommunity supply) or if the customer is liable for the VAT as per article 196 of Directive 2006/112/EU (reverse charge mechanism). ↗ |
| Christian AMAND | BE | ed from VAT in the Member State where the transaction is taxable and for which the recipient is liable to pay the tax pursuant to Article 196.” According to the proposal, article 262(1)(c) is replaced with effect from 1 January 2025 ‘(c) the taxable persons, a ↗ |
| FedEx Express | NL | apply if the VAT is reverse charged based on article 196, not even if the vendor is based/identified for VAT in the EU? In our view, this is not how the provision was meant and it would be cleaner to have article 267 refer to (mirror) the transactions for whic ↗ |
| Autorités françaises | FR | nversion du redevable en élargissant son champ aux prestations de services entre assujettis (B2B) qui ne sont pas couvertes par l’article 196 de la directive TVA et aux livraisons de biens réalisées par un assujetti non établi Les autorités françaises qui ont ↗ |
Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.