Article 12 Implementing Regulation (EU) No 282/2011
Place of taxable transactions
Chapter V · Place of taxable transactions › Section 1 · Concepts
Open in the compendium2 cases ↓
Text of Article 12
For the application of Directive 2006/112/EC, the ‘permanent address’ of a natural person, whether or not a taxable person, shall be the address entered in the population or similar register, or the address indicated by that person to the relevant tax authorities, unless there is evidence that this address does not reflect reality.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 12: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 12 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-184/05 Twoh International Judgment · 27 September 2007 · Netherlands
- C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Netherlands