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July 11, 2026
Article 5 defines a 'Supply of Goods' as the transfer of ownership of goods or the right to dispose of them as an owner. The text clarifies that this definition explicitly includes several specific transactions. These are: the disposal of goods under an agreement where ownership is transferred at a later date, no later than when full consideration is paid; the granting of rights in rem derived from ownership that give the holder the right to use real estate; and the compulsory transfer of goods for consideration as a result of a decision by a public authority or under any applicable law.
Chapter 2 - Supplies within the Scope of the Tax
Article 5 - Supply of Goods
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