Article 358a

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply: 1. ‘Taxable person not established within the Community’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there; 2. ‘Member State of identification’ means the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section; 3. ‘Member State of consumption’ means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.

Cited at article level by

COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on… (EU) — sign in to see which provisions, and what they say.

← 358 · All articles · 359 →

Source: EUR-Lex CELLAR · retrieved 2026-08-05