Article 7 Parties responsible for providing information

the taxable person F2for the purposes ofF3... value added tax^f1, in the Member State of dispatch, who:

1. (i)

   has concluded the contract, with the exception of transport contracts, giving rise to the dispatch of goods or, failing that;

2. (ii)

   dispatches or provides for the dispatch of the goods or, failing that;

3. (iii)

   is in possession of the goods which are the subject of the dispatch;

or its F4value added tax representative F5...; and

the taxable person F6for the purposes of value added tax in the Member State of arrival, who:

1. (i)

   has concluded the contract, with the exception of transport contracts, giving rise to the delivery of goods or, failing that;

2. (ii)

   takes delivery or provides for delivery of the goods or, failing that;

3. (iii)

   is in possession of the goods which are the subject of the delivery;

or its F7value added tax representative F8....