If, even in the absence of a solid legal basis, taxable persons and VAT authorities applied the VAT rules as they should logically be interpreted, problems and disputes could not arise. However, if literal interpretation of the formal rules could lead to non-taxation, taxable persons can hardly be blamed for applying the rules literally, which may produce unexpected results. In this article, the author points out the weaknesses and omissions in the Sixth Directive as regards the rules on the place of supply of goods in the context of intra-Community transactions and the concept of transport of goods by a "third party".