Directive 2006/112/EC is amended as follows:
(1) in Article 14a, paragraph 1 is replaced by the following:
'1. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries, that taxable person shall be deemed to have received and supplied those goods himself.';
(2) in Article 369l, the first paragraph is replaced by the following:
'For the purposes of this Section, distance sales of goods imported from third territories or third countries shall not include products subject to excise duty.';
(3) Article 369y is replaced by the following:
'Article 369y
Where, for the importation of goods, except products subject to excise duties, the special scheme in Section 4 of Chapter 6 is not used, the Member State of importation shall permit the person presenting the goods to customs on behalf of the person for whom the goods are destined within the
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