Title XII: Special schemes

Chapter 6: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods [1]

Section 2: Special scheme for services supplied by taxable persons not established within the Community [2]

Article 359 [3]

Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all those services supplied within the Community.