Council Directive 2006/112/ECShow full title

[F1 Article 43 U.K.

For the purpose of applying the rules concerning the place of supply of services:

1.

a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1) shall be regarded as a taxable person in respect of all services rendered to him;

2.

a non-taxable legal person who is identified for VAT purposes shall be regarded as a taxable person.]

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.