# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 192a

Extent: E+W+S+N.I.

For the purposes of this Section, a taxable person who has a fixed establishment within the territory of the Member State where the tax is due shall be regarded as a taxable person who is not established within that Member State when the following conditions are met:
(a) he makes a taxable supply of goods or of services within the territory of that Member State;
(b) an establishment which the supplier has within the territory of that Member State does not intervene in that supply.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/192a (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-192a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.