Article 42
The first paragraph of Article 41 shall not apply and VAT shall be deemed to have been applied to the intra-Community acquisition of goods in accordance with Article 40 where the following conditions are met:
(a)
the person acquiring the goods establishes that he has made the intra-Community acquisition for the purposes of a subsequent supply, within the territory of the Member State identified in accordance with Article 40, for which the person to whom the supply is made has been designated in accordance with Article 197 as liable for payment of VAT;
(b)
the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.
CHAPTER 3
Place of supply of services
Section 1
Definitions
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
Who
Country
What they wrote
Christian AMAND
BE
T purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisition of goods referred to in Article 42; (c)the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom he has supplied service ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.