Article 11 › 2 — COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down…

Article 11 › 2

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

For the application of the following Articles, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to provide the services which it supplies: (a) Article 45 of Directive 2006/112/EC; (b) from 1 January 2013, the second subparagraph of Article 56(2) of Directive 2006/112/EC; (c) until 31 December 2014, Article 58 of Directive 2006/112/EC; (d) Article 192a of Directive 2006/112/EC.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31