Article 358a

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.

Council Regulation (EU) 2017/2454 of 5 December 2017 amending… (EU) · Council Regulation (EU) No 967/2012 of 9 October 2012 amending… (EU) — sign in to see which provisions, and what they say.

← 4 · All articles · 1 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.