CHAPTER X

OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

(TITLE XI OF DIRECTIVE 2006/112/EC)
SECTION 1

Persons liable to pay the VAT

(Articles 192a to 205 of Directive 2006/112/EC)
Article 54
Where a taxable person has established his place of business within the territory of the Member State where the VAT is due, Article 192a of Directive 2006/112/EC shall not apply whether or not that place of business intervenes in the supply of goods or services he makes within that Member State.