Article 28g
Persons liable for payment of the tax Article 21 shall be replaced by the following: ''Article 21 Persons liable to pay tax to the authorities The following shall be liable to pay value added tax: 1. under the internal system: (a) the taxable person carrying out the taxable supply of goods or of services other than one of the supplies of services referred to in (b). Where the taxable supply of goods or of services is effected by a taxable person established abroad, Member States may adopt arrangements whereby tax is payable by another person. Inter alios, a tax representative or the person for whom the taxable supply of goods or of services is carried out may be designated as that other person. Member States may also provide that someone other than the taxable person shall be held jointly and severally liable for payment of the tax; (b) the customer for a service referred to in Article 9 (2) (e) or Article 28b (C), (D) or (E) and effected by a taxable person established abroad. However, Member States may require that the supplier of services shall be held jointly and severally liable for payment of the tax; (c) any person who mentions the value added tax on an invoice or other document serving as invoice; (d) any person effecting a taxable intra-Community acquisition of goods. Where an intra-Community acquisition of goods is effected by a person established abroad, Member States may adopt arrangements whereby tax is payable by another person. Inter alios, a tax representative may be designated as that other person. Member States may also provide that someone other than the person effecting the intra-Community acquisition of goods shall be held jointly and severally liable for payment of the tax; 2. on importation: the person or persons designated or accepted as being liable by the Member State into which the goods are imported."