X2TITLE VIITAXABLE AMOUNT
Annotations:
Editorial Information
CHAPTER 3Intra-Community acquisition of goods
Article 83
In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used X1in accordance with Chapter 2 to determine the taxable amount for the supply of the same goods within the territory of the Member State concerned. In the case of the transactions, to be treated as intra-Community acquisitions of goods, referred to in Articles 21 and 22, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of the supply.
Substituted by Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Official Journal of the European Union L 347 of 11 December 2006).