Law of Value-Added Tax, Finance Act 2022 (Volume 1)
Supply following intra-Community acquisition.
a23
23. (1) [Subject to subsections (2) and (3),]1, where a person who is not established in the State makes an intra-Community acquisition of goods ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.