Intra-Community supply of goods
Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-intracommunity-supply_en
An intra-Community supply of goods is a transaction of goods between VAT-registered businesses in different EU member states, exempt from VAT in the supplier's member state; the customer accounts for VAT in the destination member state (reverse charge).
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