# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 358a

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

For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:
1.. ‘ 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.. ‘ 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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/358a (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-358a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.