Council Directive 2006/112/EC Article 192a

Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 1: Obligation to pay

Section 1: Persons liable for payment of VAT to the tax authorities

Article 192a [1]

For the purposes of this Section, a taxable person who has a fixed establishment within the territory of the Member State where the tax is due shall be regarded as a taxable person who is not established within that Member State when the following conditions are met:

  1. he makes a taxable supply of goods or of services within the territory of that Member State;

  2. an establishment which the supplier has within the territory of that Member State does not intervene in that supply.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M3