883. Taxable acquisitions of goods from other member states.

At the date at which this volume states the law, value added tax (VAT) and customs duties have been abolished on importations of goods and supplies of services between the member states of the European Union1. However, in order to prevent distortion of competition during an interim period prior to the harmonisation of VAT rates in different states, provision is made for a 'reverse charge' to be levied on supplies of certain goods or services received from other member states2.

In the case of goods, this is achieved by the imposition of VAT on specified 'acquisitions of goods from other