Article 22 › 1 — COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down…

Article 22 › 1

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

In order to identify the customer’s fixed establishment to which the service is provided, the supplier shall examine the nature and use of the service provided.

← 22 · All articles · 2 →

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