944. Power to take samples.

If it appears to an authorised person necessary for the protection of the revenue against mistake or fraud, he may at any time take, from the goods in the possession of any person who supplies goods, or acquires goods from another member state1, or in the possession of a fiscal warehousekeeper, such samples as the authorised person may require with a view to determining how the goods or the materials of which they are made ought to be, or to have been, treated for the purposes of VAT