27In order for it to be possible for that option, which was reproduced in Article 18 of Directive 2006/112, to be used in a way which truly eliminates all inequalities, in relation to VAT, between taxable persons who have acquired their goods from another taxable person and those who have acquired them in the course of their business, the terms ‘goods produced, constructed, extracted, processed, … in the course of such business’ must be construed – as the Netherlands Government and the Commission argue – as covering not only goods entirely produced, constructed, extracted or processed by the business concerned itself, but also goods constructed, extracted or processed by a third party with materials provided by that business.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.