Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 1 U.K. Obligation to pay

Section 1 U.K. Persons liable for payment of VAT to the tax authorities

[F1 Article 192a U.K.

For the purposes of this Section, a taxable person who has a fixed establishment within the territory of the Member State where the tax is due shall be regarded as a taxable person who is not established within that Member State when the following conditions are met:

(a)

he makes a taxable supply of goods or of services within the territory of that Member State;

(b)

an establishment which the supplier has within the territory of that Member State does not intervene in that supply.]

Textual Amendments

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