– see also Removal of goods

Call-off stock

Condition requiring return of goods to member state from which they were initially dispatched or transported

Consignment stocks

Deemed intra-EU supplies exception

Documents, keeping

Exceptions to general rule



Supply of goods treatment

Time of transfer

Intra-EU supply

Payments received for non-supplies

Supply of goods

Supply of services

Temporary import of goods to another member state

Value of supply