art_2__point_6__text_2

Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services · European Union

‘Article 192a For the purposes of this Section, a taxable person who has a fixed establishment within the territory of the Member State where the tax is due shall be regarded as a taxable person who is not established within that Member State when the following conditions are met: (a) he makes a taxable supply of goods or of services within the territory of that Member State; (b) an establishment which the supplier has within the territory of that Member State does not intervene in that supply.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-22 · Text as adopted (Official Journal); later amendments are not incorporated in this text.