# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 162

Extent: E+W+S+N.I.

Where Member States exercise the option provided for in this Section, they shall take the measures necessary to ensure that the intra-Community acquisition of goods intended to be placed under one of the arrangements or in one of the situations referred to in Article 156, Article 157(1)(b) or Article 158 is covered by the same provisions as the supply of goods carried out within their territory under the same conditions.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/162 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.