Chwilio Deddfwriaeth

Council Implementing Regulation (EU) No 282/2011Dangos y teitl llawn

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

 Help about UK-EU Regulation

Deddfwriaeth yn deillio o’r UE

Pan adawodd y DU yr UE, cyhoeddodd legislation.gov.uk ddeddfwriaeth yr UE a gyhoeddwyd gan yr UE hyd at ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.). Ar legislation.gov.uk, mae'r eitemau hyn o ddeddfwriaeth yn cael eu diweddaru'n gyson ag unrhyw ddiwygiadau a wnaed gan y DU ers hynny.

Changes to legislation:

Roedd y fersiwn hon o'r Rheoliad hwn yn deillio o EUR-Lex ar ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11: 00 p.m.). Nid yw wedi cael ei diwygio gan y DU ers hynny. Darganfyddwch fwy am ddeddfwriaeth sy'n deillio o'r UE fel y'i cyhoeddwyd ar legislation.gov.uk. Help about Changes to Legislation

Article 20U.K.

Where a supply of services carried out for a taxable person, or a non-taxable legal person deemed to be a taxable person, falls within the scope of Article 44 of Directive 2006/112/EC, and where that taxable person is established in a single country, or, in the absence of a place of establishment of a business or a fixed establishment, has his permanent address and usually resides in a single country, that supply of services shall be taxable in that country.

The supplier shall establish that place based on information from the customer, and verify that information by normal commercial security measures such as those relating to identity or payment checks.

The information may include the VAT identification number attributed by the Member State where the customer is established.

Yn ôl i’r brig

Options/Help