Article 2, Point (2) · Council Directive (EU) 2025/516

Contents

(1) Article 14a is replaced by the following: ‘Article 14a1.Wh…
(2) Article 17a is amended as follows:
(3) in Title V, Chapter 3a, the heading is replaced by the fol…
(4) Article 59c is amended as follows:
(5) Article 66 is replaced by the following: ‘Article 66 1. By…
(6) in Article 167a, the first paragraph is replaced by the fo…
(7) in Article 226, point (7a) is replaced by the following:;
(8) Article 237 is deleted;
(9) Article 359 is replaced by the following: ‘Article 359Memb…
(10) in Article 361(1), point (c) is replaced by the following:;
(11) Article 368 is replaced by the following: ‘Article 368The…
(12) the following article is inserted: ‘Article 369aaThe suppl…
(13) in Article 369j, the first paragraph is replaced by the fo…
(14) in Article 369m, the following paragraph is inserted: ‘1a.…
(15) Article 369p is amended as follows:
(16) in Article 369w, the first paragraph is replaced by the fo…

(2)Article 17a is amended as follows:

(a)in paragraph 2, point (a) is replaced by the following:

(a)goods are dispatched or transported by a taxable person, or by a third party on their behalf, on or before 30 June 2028, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;’

;

(b)the following paragraph is added:‘8.This Article shall cease to apply on 30 June 2029.’;