(37)
‘establishment within the Union’ means, in relation to a natural person, for that person to have his or her habitual residence in the Union and, in relation to a legal person, for that person to have a permanent business establishment as referred to in Article 5, point (32), of Regulation (EU) No 952/2013 in the Union;
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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.