If the period of twelve months has elapsed without the original or substitute consignee acquiring the goods

Where, within 12 months of the arrival of the goods in the Member State of destination under an agreement for the sale of goods on consignment, the goods have not been acquired by the original or substitute recipient and have not been returned to the territory in which the tax is charged, the transaction shall be treated as a supply of goods for consideration within the territory in which the tax is charged.

On the other hand, in the case of goods transferred from another Member State to the territory of application of the tax under a consignment-sale agreement, where the goods are not acquired by the original or substitute recipient within 12 months of their arrival in that territory under a consignment-sale agreement and have not been returned to that Member State, there is an intra-Community acquisition of goods in the territory of application of the tax.