Council Implementing Regulation (EU) No 282/2011 Article 16

Article 16

Where an intra-Community acquisition of goods within the meaning of Article 20 of Directive 2006/112/EC has taken place, the Member State in which the dispatch or transport ends shall exercise its power of taxation irrespective of the VAT treatment applied to the transaction in the Member State in which the dispatch or transport began. Any request by a supplier of goods for a correction in the VAT invoiced by him and reported by him to the Member State where the dispatch or transport of the goods began shall be treated by that Member State in accordance with its own domestic rules.

Read the full instrument → · Read this in context: SECTION 3 — Place of intra-Community acquisitions of goods →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 16 of Council Implementing Regulation (EU) No 282/2011 (LawPlayer, data as of 2026-07-04)

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