Article 11 › 2
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.
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.