(4)

in Article 23, paragraph 2 is replaced by the following: ‘2. Where, in accordance with Article 54(1), second subparagraph, and Articles 58 and 59 of Directive 2006/112/EC, a supply of services is taxable at the place where the customer is established, or, in the absence of an establishment, where the customer has their permanent address or usually resides, the supplier shall establish that place based on factual information provided by the customer, and verify that information by normal commercial security measures such as those relating to identity or payment checks.’ ;

← 3) · All articles · 5) →

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