CIR (EU) No 282/2011 Article 5d [with effect
from 1. 1. 2021]
Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [with effect from 1. 1. 2021] [1]
Section 1: Supply of goods (Articles 14 to 19 of Directive 2006/112/EC) [with effect from 1. 1. 2021] [2]
Article 5d [with effect from 1. 1. 2021] [3]
Unless he has information to the contrary, the taxable person deemed to have received and supplied the goods pursuant to Article 14a of Directive 2006/112/EC shall regard:
the person selling goods through an electronic interface as a taxable person;
the person buying those goods as a non-taxable person.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064