28A(1)  The following shall also be subject to value added tax:

(a)intra-Community acquisitions of goods for consideration within the territory of the country by a taxable person acting as such or by a non-taxable legal person where the vendor is a taxable person acting as such who is not eligible for the tax exemption provided for in article 24 and who is not covered by the arrangements laid down in the second sentence of article 8(1)(a) or in article 28B(B)(1).

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