Equivalent to the Supply of Goods

Art. 8.

The supply of goods, for the purposes of this Law, shall include also:

1. The transfer of the right to dispose of the goods pursuant to a contract under which commission is payable on purchase or sale;
2. Where a taxable person acts in his own name and at another person's expense for the supply of goods, the taxable person shall be considered to have received and supplied the goods;
3. ² The transfer of ownership of goods or other rights in rem over goods carried out free of charge. Any free-of-charge services of negligible value for promotional purposes with a view to the independent economic activity of the person shall not be considered to be supply of goods;
4. The transfer, by order or regulation of a central or local government authority or in pursuance of the law, of the ownership of goods or other rights in rem over such goods;
5. The supply of goods for the own private use of the owner or that of his staff.