# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 196

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

VAT shall be payable by any taxable person, or non-taxable legal person identified for VAT purposes, to whom the services referred to in Article 44 are supplied, if the services are supplied by a taxable person not established within the territory of the Member State.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/196 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-196
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.