Directive 2006/112/EC is amended as follows:
(1) Article 17a is amended as follows:
(a) in paragraph 2, point (a) is replaced by the following:
'(a) goods are dispatched or transported by a taxable person, or by a third party on his or her behalf, on or before 31 December 2024, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;';
(b) the following paragraph 8 is added:
'8. This Article shall cease to apply on 31 December 2025.';
(2) in Title V, Chapter 3a, the heading is replaced by the following:
'CHAPTER 3a
Threshold for taxable persons making certain supplies of goods covered by Article 33, point (a), and certain supplies of services covered by Article 58';
(3) Article 59c is amended as follows:
(a) in paragraph 1, point (b) is replaced by the following:
'(b) services are supplied t
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