TITLE V

PLACE OF TAXABLE TRANSACTIONS
CHAPTER 3

Place of supply of services
Section 1

Definitions
Article 43
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.
Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.