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:
he makes a taxable supply of goods or of services within the territory of that Member State;
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
1↓M3