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

‘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;

← art_369l__para__2 · All articles · (2) →

Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.