Article 11 Implementing Regulation (EU) No 282/2011

1.For the application of Article 44 of Directive 2006/112/EC, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.

2.For the application of the following Articles, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to provide the services which it supplies:

(a)Article 45 of Directive 2006/112/EC;

(b)from 1 January 2013, the second subparagraph of Article 56(2) of Directive 2006/112/EC;

(c)until 31 December 2014, Article 58 of Directive 2006/112/EC;

(d)Article 192a of Directive 2006/112/EC.

3.The fact of having a VAT identification number shall not in itself be sufficient to consider that a taxable person has a fixed establishment.