VAT Directive — Article 33

The article's text

Article 33
By way of derogation from Article 32:
(a) 
the place of supply of intra-Community distance sales of goods 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 ends;
(b) 
the place of supply of distance sales of goods imported from third territories or third countries into a Member State other than that in which dispatch or transport of the goods to the customer ends, 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 ends;
(c) 
the place of supply of distance sales of goods imported from third territories or third countries into the Member State in which dispatch or transport of the goods to the customer ends shall be deemed to be in that Member State, provided that VAT on those goods is to be declared under the special scheme of Section 4 of Chapter 6 of Title XII.
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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.

company

EU citizen

public authority

Who	Country	What they wrote
FedEx Express	NL	e to another taxable person or to a non-taxable legal person; (2) supplies of goods (note: plural) as referred to in point (a) of Article 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII”. ↗
Christian AMAND	BE	to the Commission’s Proposals, the place of supply will be where the goods arrive (proposed article 33). But how will the supplier know where the goods are arriving in a chain transaction ? The proposed article 36a suggests that the intermediary will communi ↗
Autorités françaises	FR	destination des biens, la vente à distance de biens importés est toujours localisée dans l’État membre de destination des biens (article 33 b) de la directive TVA). Ainsi, l’opération d’importation n’étant pas exonérée, si le vendeur ou le fournisseur présumé ↗

Source: public consultation submissions and position papers. n = 3 mentions; counted as a literal reference to the article number.

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