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VAT Directive — Article 32

The article's text

Article 32 Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins. However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated or recognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.

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
1
EU citizen
WhoCountryWhat they wrote
FEVITURESlaw. Obviously, the sum of the deductible expenses may not give rise, for each property, in any case, to a negative net return. ¹ Article 32 of the Foral Regulation 3/2014, of January 17, of the Income Tax of Physical Persons of the Historical Territory of Gip ↗
Christian AMANDBEform the tax authorities of the Member State where the work is actually performed (see art. 264(1)(a) Seventh VAT Directive). 128 Article 32 juncto 143(1) (c) of the VAT Directive 129 Paul P. Maeser and Volker Haslch, Reform of the VAT System in the European ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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