884. Taxable supply on removal of goods to another member state.

The counterpart to the charge on acquisition of goods from another member state1 is the taxable supply2 which (subject to certain exceptions) is imposed on the removal of goods to another member state3.

Where goods forming part of the assets of any business4 are removed from any member state by or under the directions of the person carrying on the business5, and are so removed in the course or furtherance of that business6 for the purpose of being taken to a place in a member state other than that from which they are removed7, then, whether or not the removal