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B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Subsection 1: Common provisions.

Paragraph 3: Financial and accounting system

Subsection 3: Financial and accounting system.

Section 5: Exercise of control

Section 2: Serial analysis files

Paragraph 2: Certification and swearing-in

Section 2: Water and sanitation

A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

Subsection 3: Lists of candidates and individual applications