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

Where, within twelve months of the arrival of the goods in the Member State of destination under a consignment sale agreement, the goods are not acquired by the initial recipient or by the substitute, nor have they been returned to the territory of application of the Tax, an operation assimilated to a supply of goods for consideration will occur in the territory of application of the Tax.

From another perspective, 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 on consignment, when within the period of twelve months following the arrival of the goods in said territory within the framework of an agreement for the sale of goods on consignment, they are not acquired by the initial recipient or by the substitute, nor have they been returned to said Member State, an intra-Community acquisition of goods will occur in the territory of application of the Tax.