Article 16 Implementing Regulation (EU) No 282/2011
Place of intra-Community acquisitions of goods
Chapter V · Place of taxable transactions › Section 3 · Place of intra-Community acquisitions of goods
Open in the compendium1 case ↓
Text of Article 16
Where an intra-Community acquisition of goods within the meaning of Article 20 of Directive 2006/112/EC has taken place, the Member State in which the dispatch or transport ends shall exercise its power of taxation irrespective of the VAT treatment applied to the transaction in the Member State in which the dispatch or transport began.
Any request by a supplier of goods for a correction in the VAT invoiced by him and reported by him to the Member State where the dispatch or transport of the goods began shall be treated by that Member State in accordance with its own domestic rules.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 16: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 16 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-696/20 Dyrektor Izby Skarbowej w W. (Incorrect classification of chain transactions) Opinion · 7 April 2022 · Poland