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1. For the purposes of this Article:
(a) ‘ spacecraft ’ means vehicles which are able to travel outside the earth’s atmosphere;
(b) ‘ economic ownership ’ means the right of a taxable person to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.
2. The launching of a spacecraft for which economic ownership has been transferred between two taxable persons established in different Member States shall be recorded:
(a) as a dispatch in the Member State of construction of the finished spacecraft;
(b) as an arrival in the Member State where the new owner is established.
3. The following specific provisions shall apply to the statistics referred to in paragraph 2:
(a) the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;
(b) the data on the partner Member State shall be the Member State of construction of the finished spacecraft, on arrival, and the Member State where the new owner is established, on dispatch.
4. Provided that there is no conflict with other acts of Union law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declarations.]
Textual Amendments
F1 Substituted by Commission Regulation (EU) No 96/2010 of 4 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the simplification threshold, trade by business characteristics, specific goods and movements and nature of transaction codes.