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VAT Directive — Article 83

The article's text

Article 83 In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used in accordance with Chapter 2 to determine the taxable amount for the supply of the same goods within the territory of the Member State concerned. In the case of the transactions, to be treated as intra-Community acquisitions of goods, referred to in Articles 21 and 22, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of the supply.

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 AMANDBEnsactions 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)+ new art. 268 (communication of the data to the tax au ↗

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

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