Council Directive 2006/112/ECShow full title

[F1 Article 358a U.K.

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

1.

[F2 ‘ Taxable person not established within the Community ’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;]

2.

‘ Member State of identification ’ means the Member State which the taxable person not established within the Community 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 Section.]

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.

F2 Substituted by Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.