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Council Implementing Regulation (EU) No 282/2011Show full title
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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- Revised 01/01/20200.69 MB
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- Revised 01/01/20170.53 MB
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Changes over time for: Article 24f
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[F1Article 24f U.K.
For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:
(a)
the billing address of the customer;
(b)
the internet Protocol (IP) address of the device used by the customer or any method of geolocation;
(c)
bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;
(d)
the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;
(e)
the location of the customer’s fixed land line through which the service is supplied to him;
(f)
other commercially relevant information.]
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