Article 7U.K.Parties responsible for providing information

[F11. The parties responsible for providing the information for the Intrastat system shall be:

(a) the taxable person as defined in Title III of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) , in the Member State of dispatch, who:

(i)

has concluded the contract, with the exception of transport contracts, giving rise to the dispatch of goods or, failing that;

(ii)

dispatches or provides for the dispatch of the goods or, failing that;

(iii)

is in possession of the goods which are the subject of the dispatch;

or its tax representative in accordance with Article 204 of Directive 2006/112/EC; and

(b) the taxable person as defined in Title III of Directive 2006/112/EC, in the Member State of arrival, who:

(i)

has concluded the contract, with the exception of transport contracts, giving rise to the delivery of goods or, failing that;

(ii)

takes delivery or provides for delivery of the goods or, failing that;

(iii)

is in possession of the goods which are the subject of the delivery;

or its tax representative in accordance with Article 204 of Directive 2006/112/EC.]

2.The parties responsible for providing information may transfer the task to a third party, but such transfer shall in no way reduce the responsibility of the said party.

3.Failure by any party responsible for providing information to fulfil his/her obligations under this Regulation shall render him/her liable to the penalties which the Member States shall lay down.

Textual Amendments

Textual Amendments