Article 28d Sixth Directive 77/388/EEC
Chargeable event and chargeability of tax
Title XVIa · Transitional arrangements for the taxation of trade between Member States
Open in the compendium2 cases ↓
Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.
Text of Article 28d
1.The chargeable event shall occur when the intra-Community acquisition of goods is effected. The intra-Community acquisition of goods shall be regarded as being effected when the supply of similar goods is regarded as being effected within the territory of the country.
2.For the intra-Community acquisition of goods, tax shall become chargeable on the 15th day of the month following that during which the chargeable event occurs.
3.By way of derogation from paragraph 2, tax shall become chargeable on the issue of the invoice ————— provided for in the first subparagraph of Article 22 (3) (a) where that invoice ————— is issued to the person acquiring the goods before the fifteenth day of the month following that during which the taxable event occurs.
4.By way of derogation from Article 10 (2) and (3), tax shall become chargeable for supplies of goods effected under the conditions laid down in Article 28c (A) on the 15th day of the month following that during which the chargeable event occurs.
However, tax shall become chargeable on the issue of the invoice provided for in the first subparagraph of Article 22 (3) (a) ————— where that invoice ————— is issued before the fifteenth day of the month following that during which the taxable event occurs.
Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.
Case law on Article 28d: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 28d of Sixth Directive 77/388/EEC, most recent first.
- C-536/08 X and fiscale eenheid Facet-Facet Trading Judgment · 22 April 2010 · Netherlands · cites Article 28d(1)
- C-409/04 Teleos and Others Judgment · 27 September 2007 · United Kingdom · cites Article 28d(1)