Place of supply of imported goods transported by a third party

This article is a sequel to a previous article in which the author concluded that the Community legislation on VAT should have contained a rule under which, following their intra-Community acquisition, the place of the supply of the acquired goods made by the acquirer, and of any subsequent supplies, must shift to the Member State of acquisition. In a recent judgment (EMAG), the European Court of Justice has filled that lacuna in the Community legislation. In this second article, the author argues that all questions have not yet been resolved.