Artikel 28b, punkt C, 10omfatter »tjenesteydelser i form af transport af goder inden for Fællesskabet«, hvilket i stk. 1 defineres som »enhver transport af goder med afgangssted og ankomststed i to forskellige medlemsstater«, og for hvilke, i henhold til stk. 2, leveringsstedet er afgangsstedet.
9Article 28b(C) 10 covers ‘services in the intraCommunity transport of goods’, which is defined in paragraph 1 as ‘transport where the place of departure and the place of arrival are situated within the territories of two different Member States’ and for which, under paragraph 2, the place of supply is the place of departure.