Non-compliance with requirements

This section covers all contingencies that affect the goods transferred within the framework of an agreement for the sale of goods in consignment, occurring in the twelve months following the date of arrival and that are not included in any of the previous cases.

When, within the period of twelve months following the arrival of the goods in the Member State of destination within the framework of an agreement for the sale of goods on consignment, non-compliance with the requirements listed in section « B) Concept of agreement for the sale of goods in consignment », an operation assimilated to a delivery of goods for consideration will occur in the territory of application of the Tax.

In the case of goods transferred from another Member State to the territory of application of the Tax within the framework of an agreement for the sale of goods in consignment, when within the period of twelve months following the arrival of the goods to said territory within the framework of an agreement for the sale of goods in consignment, non-compliance with the requirements listed in section " B) Concept of agreement for the sale of goods in consignment " occurs, an intra-community acquisition will occur of goods in the territory of application of the Tax.

The termination of the agreement for the sale of consigned goods between the seller and the initial recipient or the substitute constitutes an example to which this section would be applicable.