Article 358a F1

For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:

1. 1..

   F2‘ Taxable person not established within the Community ’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;

2. 2..

   ‘ Member State of identification ’ means the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section.