Article 54 Implementing Regulation (EU) No 282/2011
Persons liable to pay the VAT
Chapter X · Obligations of taxable persons and certain non-taxable persons › Section 1 · Persons liable to pay the VAT
Text of Article 54
Where a taxable person has established his place of business within the territory of the Member State where the VAT is due, Article 192a of Directive 2006/112/EC shall not apply whether or not that place of business intervenes in the supply of goods or services he makes within that Member State.
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