http://www.legislation.gov.uk/eur/2011/282/article/17/2011-03-15Council 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)Council Implementing Regulation (EU) No 282/2011Council 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)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011R0282texttext/xmlen2011-03-15 CHAPTER V <Strong>PLACE OF TAXABLE TRANSACTIONS</Strong> SECTION 4 <Strong> <Emphasis>Place of supply of services</Emphasis> </Strong> <Strong> <Emphasis>(Articles 43 to 59 of Directive 2006/112/EC)</Emphasis> </Strong> Subsection 1 <Strong> <Expanded>Status of the customer</Expanded> </Strong> Article 17 1 If the place of supply of services depends on whether the customer is a taxable or non-taxable person, the status of the customer shall be determined on the basis of Articles 9 to 13 and Article 43 of Directive 2006/112/EC. 2 A non-taxable legal person who is identified or required to be identified for VAT purposes under point (b) of Article 214(1) of Directive 2006/112/EC because his intra-Community acquisitions of goods are subject to VAT or because he has exercised the option of making those operations subject to VAT shall be a taxable person within the meaning of Article 43 of that Directive.
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<EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/2011-03-15" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V" NumberOfProvisions="32" id="chapter-V" RestrictStartDate="2011-03-15" RestrictEndDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
<Number>CHAPTER V</Number>
<Title>
<Strong>PLACE OF TAXABLE TRANSACTIONS</Strong>
</Title>
<EUSection DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/2011-03-15" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4" NumberOfProvisions="25" id="chapter-V-section-4" RestrictStartDate="2011-03-15" RestrictEndDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
<Number>
<Emphasis>SECTION 4</Emphasis>
</Number>
<Title>
<Strong>
<Emphasis>Place of supply of services</Emphasis>
</Strong>
</Title>
<Title>
<Strong>
<Emphasis>(Articles 43 to 59 of Directive 2006/112/EC)</Emphasis>
</Strong>
</Title>
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<Number>
<Expanded>Subsection 1</Expanded>
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<Title>
<Strong>
<Expanded>Status of the customer</Expanded>
</Strong>
</Title>
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<Pnumber>Article 17</Pnumber>
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<Text>If the place of supply of services depends on whether the customer is a taxable or non-taxable person, the status of the customer shall be determined on the basis of Articles 9 to 13 and Article 43 of Directive 2006/112/EC.</Text>
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<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
<P2para>
<Text>A non-taxable legal person who is identified or required to be identified for VAT purposes under point (b) of Article 214(1) of Directive 2006/112/EC because his intra-Community acquisitions of goods are subject to VAT or because he has exercised the option of making those operations subject to VAT shall be a taxable person within the meaning of Article 43 of that Directive.</Text>
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