Intra-EC acquisition of goods for use by MS armed forces

The definition of ‘intra-community acquisition’ has been revised by LN 140 of 2022 to include the application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a European Union activity under the common security and defence policy, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of an EU Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in paragraph (b) of item 9 of Part Four of the Fifth Schedule.

The above transposes Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC.

The changes come into effect on 1 July 2022.