Article 67
Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.
Article 64(1), the third subparagraph of Article 64(2) and Article 65 shall not apply with respect to the supplies and transfers of goods referred to in the first paragraph.
CHAPTER 3
Intra-Community acquisition of 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
EU citizen
Who
Country
What they wrote
Christian AMAND
BE
the proposed article 66(2)(d) juncto the proposed article 66(1) juncto existing article 67 of the VAT Directive ? 265 “For supplies of goods carried out in accordance with the conditions specified in article 138 (intra-EU supplies) (….) an invoice shall be i ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.