Chapter X: Obligations of taxable persons and certain non-taxable persons (Title XI of Directive 2006/112/EC)

Section 1: Persons liable to pay the VAT (Articles 192a to 205 of Directive 2006/112/EC)

Article 54

Where a taxable person has established his place of business within the territory of the Member State where the VAT is due, Article 192a of Directive 2006/112/EC shall not apply whether or not that place of business intervenes in the supply of goods or services he makes within that Member State.