Sale to the company entitled to acquire the goods under the agreement

When, within the 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, the businessman or professional mentioned in letter c) of the previous section « B) Concept of agreement for the sale of goods in consignment » (initial recipient hereinafter), acquires the power to dispose of the goods, it will be understood that in the territory of application of the Tax, a delivery of goods to which the exemption provided for in article 25 of LIVA will be applicable.

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 in the framework of an agreement for the sale of goods in consignment, the businessman or professional mentioned in letter c) of the previous section "B) Concept of agreement for the sale of goods in consignment", acquires the power to dispose of the goods, it will be understood that In the territory of application of the Tax, an intra-community acquisition of goods is made.