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)
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Changes over time for:
Subsection 2
Timeline of Changes
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Status:
Point in time view as at 31/01/2020.
Changes to legislation:
There are currently no known outstanding effects for the Council Implementing Regulation (EU) No 282/2011,
Subsection 2
.
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[Subsection 2 U.K. Application of the Union scheme
Article 57b U.K.
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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