(2)

in Article 13a, the introductory wording is replaced by the following: ‘The place where a non-taxable legal person is established, as referred to in Article 54(1), second subparagraph, Article 56(2), first subparagraph, and Articles 58 and 59 of Directive 2006/112/EC, shall be:’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.