Destruction, loss or theft

If, within twelve months following the arrival of the goods in the Member State of destination under a consignment sale agreement, the goods are destroyed, lost or stolen, this will be an operation similar to a supply of goods for consideration in the territory of application of the Tax.

In the case of goods transferred from another Member State to the territory of application of the Tax within the framework of an agreement for the sale of goods on consignment, when within the period of twelve months following the arrival of the goods in said territory within the framework of an agreement for the sale of goods on consignment, the destruction, loss or theft of the goods occurs, an intra-Community acquisition of goods will occur in the territory of application of the Tax.