Cap. 406 Art. 17Aof his business not be treated be deemed to or by a third to those goods another taxable in accordance has not in the Member be supplied is the goods are and the VAT are known time when the records the (1)(k) of of the taxable assigned dispatched or article 30(2). following rules as owner to that th

(1) The transfer by a taxable person of goods forming part assets to another Member State under call-off stock arrangements shall as a supply of goods for consideration.

(2) For the purposes of this item, call-off stock arrangements shall exist where the following conditions are met:

(a) goods are dispatched or transported by a taxable person, party on his behalf, to another Member State with a view being supplied there, at a later stage and after arrival, to person who is entitled to take ownership of those goods with an existing agreement between both taxable persons;

(b) the taxable person dispatching or transporting the goods established his business nor has a fixed establishment State to which the goods are dispatched or transported;

(c) the taxable person to whom the goods are intended to identified for VAT purposes in the Member State to which dispatched or transported and both his identity identification number assigned to him by that Member State to the taxable person referred to in paragraph (b) at the dispatch or transport of goods begins;

(d) the taxable person dispatching or transporting the goods transfer of the goods in the register provided for in paragraph item 1 of the Eleventh Schedule and includes the identity person acquiring the goods and the VAT identification number to him by the Member State to which the goods are transported in the recapitulative statement provided for in

(3) Where the conditions laid down in sub-item (2) are met, the shall apply at the time of the transfer of the right to dispose of the goods the taxable person referred to in paragraph (c) of sub-item (2), provided transfer occurs within the deadline referred to in sub-item (4):

(a) a supply of goods in accordance with item 3(1) of Part One Schedule shall be deemed to be made by the taxable dispatched or transported the goods either by himself or on his behalf in the Member State from which the dispatched or transported;

(b) an intra-Community acquisition of goods shall be deemed the taxable person to whom those goods are supplied State to which the goods were dispatched or transported.

(4) If, within twelve (12) months after the arrival of the goods State to which they where dispatched or transported, the goods supplied to the taxable person for whom they were intended, referred

(c) of sub-item (2) and sub-item (6), and none of the circumstances laid item (7) have occurred, a transfer within the meaning of item 17 shall take place on the day following the expiry of the twelve (12) month period.

(5) No transfer within the meaning of item 17 shall be deemed following conditions are met:

(a) the right to dispose of the goods has not been transferred, and those are returned to the Member State from which they were dispatched or transported within the time limit referred to in sub-item (4); and

(b) the taxable person who dispatched or transported the goods records return in the register provided for in paragraph (1)(k) of item 1 of the Schedule.

within the period referred to in sub-item (4), the taxable person paragraph (c) of sub-item (2) is substituted by another taxable person, within the meaning of item 17 shall be deemed to take place at the time of substitution, provided that:

other applicable conditions in sub-item (2) are met; and the substitution is recorded by the taxable person referred to in paragraph (b) of sub-item (2) in the register provided for in paragraph (1)(k) of item 1 of the Eleventh Schedule. within the time limit referred to in sub-item (4), any of the conditions sub-items (2) and (6) ceases to be fulfilled, a transfer of goods according to be deemed to take place at the time that the relevant condition is no fulfilled. are supplied to a person other than the taxable person referred to in of sub-item (2) or in sub-item (6), it shall be deemed that the out in sub-items (2) and (6) cease to be fulfilled immediately before are dispatched or transported to a country other than the Member which they were initially moved, it shall be deemed that the conditions sub-items (2) and (6) cease to be fulfilled immediately before such transport of goods starts. of the destruction, loss or theft of the goods, it shall be deemed that the out in sub-items (2) and (6) cease to be fulfilled on the date that the goods removed or destroyed, or, if it is impossible to determine that date, the date goods were found to be destroyed or missing.

Intra-community acquisitions

An intra-community acquisition is: the acquisition of the right to dispose as owner of goods which are transported by or on behalf of the supplier or the person acquiring them from a Member State to the person acquiring them in another Member State; or the use in a Member State by a taxable person for the purpose of his economic activity of goods transported by him or on his behalf from another Member State within the territory of which those goods were produced, extracted, purchased, acquired or imported by him for the purpose of his economic activity, where the transport of those goods would, if made from Malta to another Member State, be treated as a transfer of goods to another Member State in accordance with item 17; the acquisition by a non-taxable legal person of goods imported by that person into the Community and transported to a Member than the State of importation.

(d) The application by the armed forces of a Member State defence effort carried out for the implementation of a European activity under the common security and defence policy, for the use of the civilian staff accompanying them, of goods which not purchased subject to the general rules governing taxation domestic market of an EU Member State shall be treated Community acquisition of goods for consideration, where of those goods would not be eligible for the exemption paragraph (b) of item 9 of Part Four of the Fifth Schedule.

(2) Any transaction which is treated under this Act as a supply supply of goods for consideration shall also be treated as involving an the right to dispose as owner of those goods or an acquisition of those consideration.

Importation