27The conditions which must be fulfilled for a transaction to be capable of description as an intra-Community acquisition and subject to VAT are laid down in Article 28a of the Sixth Directive. As well as the conditions as to the capacities of the vendor and purchaser, laid down in paragraph 1(a) of that article, the first subparagraph of paragraph 3 thereof makes intra-Community acquisition subject to two requirements; first, the transfer to the purchaser of the right to dispose as owner of movable tangible property and, second, the dispatch or transport of those goods to the person acquiring them by or on behalf of the vendor or person acquiring them ‘to a Member State other than that from which the goods are dispatched or transported’.
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