94By contrast, where the goods have been seized and simultaneously or subsequently confiscated by the authorities in another Member State after going beyond the first customs office situated inside the customs territory of the Community, the chargeable event for VAT has already occurred and the VAT has become chargeable as a result, pursuant to the second subparagraph of Article 10(3) of the Sixth Directive. That appears to be the situation in the third case in the main proceedings in which the goods were transported by land.
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