Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE VI U.K. CHARGEABLE EVENT AND CHARGEABILITY OF VAT

CHAPTER 3 U.K. Intra-Community acquisition of goods

Article 68 U.K.

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.