Where:

(1)goods are acquired from another member state by a person who is not a taxable person and a taxable person acts in relation to the acquisition, and then supplies the goods as agent for the person by whom they are so acquired; or

(2)goods are imported from a place outside the member states by a person who supplies them as agent for a person who is not a taxable person,

then, if the taxable person acts in relation to the supply in his own name, the goods shall be treated as:

(1)acquired and supplied; or

(2)imported and supplied,

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