The intra-Community acquisition of goods

The intra-Community acquisition of goods shall be understood as an acquisition of the right to dispose as owner of goods, which as a result of such supply are dispatched or transported by or on behalf of the vendor, or the person acquiring the goods, to the territory of a Member State other than the territory of the Member State where the dispatch or transport was initiated. The intra-Community acquisition of goods shall also take place where a movement of goods is conducted by or for a payer of value added tax, where these goods belong to this taxpayer, and are transferred to the territory of the Country from the territory of another Member State.