Implementing Regulation (EU) No 282/2011 is amended as follows:

(1) Chapter IV is amended as follows:

(a) the heading of Chapter IV is replaced by the following:

'TAXABLE TRANSACTIONS (TITLE IV OF DIRECTIVE 2006/112/EC)

SECTION 1 Supply of goods (Articles 14 to 19 of Directive 2006/112/EC)';

(b) the following Articles are inserted:

'Article 5a

For the application of Article 14(4) of Directive 2006/112/EC, goods shall be considered to have been dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the dispatch or transport of the goods, in particular in the following cases:

(a) where the dispatch or transport of the goods is subcontracted by the supplier to a third party who delivers the goods to the customer;

(b) where the dispatch or transport of the goods is provided by a third party but the supplier bears either the total or partial responsibility for the delivery of the goods to the customer;

(c) where the supplier invoices and collects the transport fees from the customer and further remits them to a third party who will arrange the dispatch or transport of the goods;