Commentary

V1.244 Persons who are taxable in another member state

Part V1 General principles and rates of tax

V1.244 Persons who are taxable in another member state

V1.244 Persons who are taxable in another member state

The term “taxable person” is derived from Directive 2006/112/EC art 91 and is common to the VAT legislation enacted by EU member states in accordance therewith. As regards the UK legislation, the term is confined2 to persons who are, or are required to be, registered under VATA 1994 Schs 1, 2, 3 or 3A3. A person is referred to as “being taxable in another member state” if he is a taxable person in another member state under corresponding legislation enacted by that member state4.

Regulations may provide for a person to be

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