CHAPTER 5

RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Spacecraft
Article 22
1
For the purposes of this Article:
a
‘spacecraft’ means vehicles which are able to travel outside the earth’s atmosphere;
b
‘economic ownership’ means the right of a taxable person to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.
2
The launching of a spacecraft for which economic ownership has been transferred between two taxable persons
one of whom is
established in
the United Kingdom
shall be recorded:
a
as a dispatch in the
country
of construction of the finished spacecraft;
b
as an arrival in the
country
where the new owner is established.
3
The following specific provisions shall apply to the statistics referred to in paragraph 2:
a
the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;
b
the data on the partner Member State shall be the
country
of construction of the finished spacecraft, on arrival, and the
country
where the new owner is established, on dispatch.
4
Provided that there is no conflict with other
...
law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declarations.
Substituted by Commission Regulation (EU) No 96/2010 of 4 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the simplification threshold, trade by business characteristics, specific goods and movements and nature of transaction codes.
Words in Art. 22(4) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(7); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 22(2) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(x)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 22(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(x)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 22(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(x)(iii); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 22(3)(b) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(y); 2020 c. 1, Sch. 5 para. 1(1)