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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: name; postal address; electronic addresses, including websites; national tax number, if any; a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.