# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 68

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

The chargeable event shall occur when the intra-Community acquisition of goods is made.
The intra-Community acquisition of goods shall be regarded as being made when the supply of similar goods is regarded as being effected within the territory of the relevant Member State.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/68 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.