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VAT Directive — Article 21

The article's text

Article 21 The application by a taxable person, for the purposes of his business, of goods dispatched or transported by or on behalf of that taxable person from another Member State, within which the goods were produced, extracted, processed, purchased or acquired within the meaning of Article 2(1)(b), or into which they were imported by that taxable person for the purposes of his business, shall be treated as an intra-Community acquisition of goods for consideration.

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.

1
business association
WhoCountryWhat they wrote
Insurance EuropeBErsons that, in their territory, perform intra- Community acquisitions of goods or services (or transactions treated as such under Article 21 or 22). ↗

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

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