Article 258
in forceOBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
Member States shall lay down detailed rules for the submission of VAT returns in respect of intra-Community acquisitions of new means of transport, as referred to in Article 2(1)(b)(ii), and intra-Community acquisitions of products subject to excise duty, as referred to in Article 2(1)(b)(iii).
De lidstaten stellen nadere regels vast met betrekking tot de aangifte ter zake van de in artikel 2, lid 1, onder b), punt ii), bedoelde intracommunautaire verwervingen van nieuwe vervoermiddelen en de in artikel 2, lid 1, onder b), punt iii), bedoelde intracommunautaire verwervingen van accijnsproducten.