Article 361 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The information which the taxable person not established within the Community must provide to the Member State of identification when he commences a taxable activity shall contain the following details: (a) name; (b) postal address; (c) electronic addresses, including websites; (d) national tax number, if any; (e) a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.
← 361 · All articles · 2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05