Chapter IIA

Intra-Community acquisition of goods is the acquisition of goods pursuant to a supply of these goods by an entrepreneur acting as such, which goods…

The place where an intra-Community acquisition is effected is the place of arrival of the dispatch or transport.

The tax shall be calculated on the basis of the consideration.

Article 9 shall apply mutatis mutandis, with the proviso that the zero rate may only be applied with respect to intra-Community acquisitions of goods…

Subject to the conditions and limitations to be established by ministerial regulation, an exemption from tax shall be granted for intra-Community…

The tax shall be levied from the person who effects the intra-Community acquisition.

The tax shall become due at the time of the issuance of the invoice, or upon the expiry of the period referred to in Article 34g, first sentence, if…

The tax due over a period must be paid upon filing a tax return.