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

Where, within twelve months of the arrival of the goods in the Member State of destination under an agreement for the sale of goods on consignment, the entrepreneur or professional referred to in point (c) of the previous paragraph " B) Concept of agreement for the sale of goods on consignment " (hereinafter initial recipient) acquires the power to dispose of the goods, it shall be deemed that a supply of goods takes place in the territory of application of the Tax, to which the exemption provided for in Article 25 of LIVA shall apply.

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 twelve months following the arrival of the goods in said territory within the framework of an agreement for the sale of goods on consignment, the entrepreneur or professional mentioned in letter c) of the previous section "B) Concept of agreement for the sale of goods on consignment", acquires the power of disposal of the goods, it will be understood that in the territory of application of the Tax an intra-Community acquisition of goods takes place.