CHAPTER V

PLACE OF TAXABLE TRANSACTIONS
SECTION 1

Concepts
Article 11
1
For the application of Article 44 of Directive 2006/112/EC, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.
2
For the application of the following Articles, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to provide the services which it supplies:
a
Article 45 of Directive 2006/112/EC;
b
from 1 January 2013, the second subparagraph of Article 56(2) of Directive 2006/112/EC;
c
until 31 December 2014, Article 58 of Directive 2006/112/EC;
d
Article 192a of Directive 2006/112/EC.
3
The fact of having a VAT identification number shall not in itself be sufficient to consider that a taxable person has a fixed establishment.