Article 202
in forceOBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
VAT shall be payable by any person who causes goods to cease to be covered by the arrangements or situations listed in Articles 156, 157, 158, 160 and 161.
De BTW is verschuldigd door degene door wiens toedoen de goederen worden onttrokken aan de in de artikelen 156, 157, 158, 160 en 161 genoemde regelingen of situaties.