Date-stamp loading
Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2021 - onwards
  Version 3 of 3    

Article 358a

For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:

1. taxable person not established within the Community' means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;

2. "Member State of identification" means the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section.

3."Member State of consumption" means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.

Comparing proposed amendment...