- den sats, der skal anvendes, er den, der i henhold til artikel 12, stk. 1, gaelder i den medlemsstat, i hvilken den afgiftspligtige videreforhandlers leveringssted, som fastlagt i henhold til artikel 8, anses for at vaere beliggende
- the rate to be taken into account shall be the rate applicable within the meaning of Article 12 (1), in the Member State within which the place of the supply to the taxable dealer, determined in accordance with Article 8, is deemed to be situated;