Substituted by Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons.

http://www.legislation.gov.uk/eur/2011/282/article/57b/2020-01-31Council 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:02011R0282-20200101texttext/xmlen2020-01-01CHAPTER XISPECIAL SCHEMES
SECTION 2 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC) Subsection 2 Application of the Union scheme
Article 57b

Where a taxable person using the Union scheme has established his business within the Community, the Member State in which his place of business is established shall be the Member State of identification.

Where a taxable person using the Union scheme has established his business outside the Community, but has more than one fixed establishment in the Community, he may choose any Member State in which he has a fixed establishment as the Member State of identification, in accordance with the second paragraph of Article 369a of Directive 2006/112/EC.

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Substituted by
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.
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<b>SPECIAL SCHEMES</b>
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SECTION 2
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<ins class="substitution" ukl:ChangeId="O001001M016" ukl:CommentaryRef="c000006">Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)</ins>
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<ins class="substitution" ukl:ChangeId="O001001M016" ukl:CommentaryRef="c000006">Application of the Union scheme</ins>
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<ins class="substitution" ukl:ChangeId="O001001M016" ukl:CommentaryRef="c000006">Where a taxable person using the Union scheme has established his business within the Community, the Member State in which his place of business is established shall be the Member State of identification.</ins>
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<ins class="substitution last" ukl:ChangeId="O001001M016" ukl:CommentaryRef="c000006">Where a taxable person using the Union scheme has established his business outside the Community, but has more than one fixed establishment in the Community, he may choose any Member State in which he has a fixed establishment as the Member State of identification, in accordance with the second paragraph of Article 369a of Directive 2006/112/EC.</ins>
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