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VAT Directive — Article 68

The article's text

Article 68 The chargeable event shall occur when the intra-Community acquisition of goods is made. The intra-Community acquisition of goods shall be regarded as being made when the supply of similar goods is regarded as being effected within the territory of the relevant Member State.

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 AMANDBEe tax authorities) + art. 250 (VAT return) • Input transactions p.m. For the acquirer: art. 44 (place of intra-EU acquisitions) + art. 68 (chargeable event of intra- EU acquisition) + art. 83 (taxable amount) + art. 196 (person liable for payment of the VAT)+ ↗

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

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