Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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For the purpose of applying the rules concerning the place of supply of services:
a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1) shall be regarded as a taxable person in respect of all services rendered to him;
a non-taxable legal person who is identified for VAT purposes shall be regarded as a taxable person.]
Textual Amendments
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