Council Directive 2006/112/ECDangos y teitl llawn

Section 1 U.K. General provisions

[F1 Article 357 U.K.

This Chapter shall apply until 31 December 2014 .]

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.

Article 358 U.K.

For the purposes of this Chapter, and without prejudice to other provisions, the following definitions shall apply:

(1)

‘non-established taxable person’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there and who is not otherwise required to be identified pursuant to Article 214;

(2)

[F1 ‘ electronic services ’ and ‘ electronically supplied services ’ mean the services referred to in point (k) of the first paragraph of Article 59;]

(3)

‘Member State of identification’ means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Chapter;

(4)

[F1 ‘ Member State of consumption ’ means the Member State in which, pursuant to Article 58, the supply of the electronic services is deemed to take place;]

(5)

‘VAT return’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.