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VAT Directive — Article 40

The article's text

Article 40 The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends.

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
EU citizen
WhoCountryWhat they wrote
Christian AMANDBEFor the acquirer: • Intra-EU input acquisitions of goods Art. 2(1)(b) i) (intra-EU acquisition) + art. 40 (place of intra-EU acquisitions) + art. 68 (chargeable event of intra-EU acquisition) + art. 83 (taxable amount) + art. 200 (person liable for payment of ↗

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

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