art_20__para__2 — COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down…

art_20para2

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

The supplier shall establish that place based on information from the customer, and verify that information by normal commercial security measures such as those relating to identity or payment checks.

← art_20__para · All articles · art_20__para__3 →

Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.