CIR (EU) No 282/2011 Article 5

Chapter III: Taxable persons (Title III of Directive 2006/112/EC)

Article 5

A European Economic Interest Grouping (EEIG) constituted in accordance with Regulation (EEC) No 2137/85 which supplies goods or services for consideration to its members or to third parties shall be a taxable person within the meaning of Article 9(1) of Directive 2006/112/EC.

Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064