Bestemmelserne i dette afsnit om »Momsovergangsordning for samhandelen mellem medlemsstaterne« har navnlig til formål at regulere samhandelen mellem medlemsstaterne, og ikke transaktioner, der finder sted i en medlemsstat.
Thpse questions have been raised in proceedings brought by Argos Distributors Ltd ('Argos') against the Commissioners of Customs and Excise, who are responsible for collecting value added tax ('VAT), in which Argos seeks a refund of sums paid by Argos to the United Kingdom Government in respect of VAT.