CHAPTER V

PLACE OF TAXABLE TRANSACTIONS
SECTION 1

Concepts
Article 10
1
For the application of Articles 44 and 45 of Directive 2006/112/EC, the place where the business of a taxable person is established shall be the place where the functions of the business’s central administration are carried out.
2
In order to determine the place referred to in paragraph 1, account shall be taken of the place where essential decisions concerning the general management of the business are taken, the place where the registered office of the business is located and the place where management meets.
Where these criteria do not allow the place of establishment of a business to be determined with certainty, the place where essential decisions concerning the general management of the business are taken shall take precedence.
3
The mere presence of a postal address may not be taken to be the place of establishment of a business of a taxable person.
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.
Article 12
For the application of Directive 2006/112/EC, the ‘permanent address’ of a natural person, whether or not a taxable person, shall be the address entered in the population or similar register, or the address indicated by that person to the relevant tax authorities, unless there is evidence that this address does not reflect reality.
Article 13
The place where a natural person ‘usually resides’, whether or not a taxable person, as referred to in Directive 2006/112/EC shall be the place where that natural person usually lives as a result of personal and occupational ties.
Where the occupational ties are in a country different from that of the personal ties, or where no occupational ties exist, the place of usual residence shall be determined by personal ties which show close links between the natural person and a place where he is living.
Article 13a
The place where a non-taxable legal person is established, as referred to in the first subparagraph of Article 56(2) and Articles 58 and 59 of Directive 2006/112/EC, shall be:
1. the place where the functions of its central administration are carried out; or
2. the place of any other establishment 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.
Article 13b
For the application of Directive 2006/112/EC, the following shall be regarded as
‘
immovable property
’ :
1. any specific part of the earth, on or below its surface, over which title and possession can be created;
2. any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;
3. any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;
4. any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.
Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.