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 a consignment sale agreement, the trader or professional referred to in point (c) of the preceding paragraph "B) Concept of consignment sale agreement" (hereinafter the initial recipient) acquires the power of disposal of the goods, the goods shall be deemed to be supplied in the territory of application of the tax and the exemption provided for in Article 25 of the VAT Law shall apply.

In the case of goods transferred from another Member State to the territory of application of the tax in the context of an agreement for the sale of goods on consignment, where, within 12 months of the arrival of the goods in that territory in the context of an agreement for the sale of goods on consignment, the trader or professional referred to in point (c) of the preceding paragraph 'B) Concept of agreement for the sale of goods on consignment' acquires the power of disposal of the goods, an intra-Community acquisition of goods shall be deemed to have taken place in the territory of application of the tax.