- en afgiftspligtig videreforhandler, for saa vidt leveringen af godet foretaget af denne afgiftspligtige videreforhandler i henhold til artikel 5, stk. 4, litra c), er paalagt afgift i overensstemmelse med saerordningen med afgift af fortjenstmargenen som fastsat i punkt B.
- a taxable dealer, in so far as the supply of goods, within the meaning of Article 5 (4) (c), by that other taxable dealer, is subject to tax in accordance with the special arrangements for taxing the margin provided for in B.