# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 359

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

Member States shall permit any taxable person not established within the Community supplying telecommunications, broadcasting or electronic services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all those services supplied within the Community.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/359 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-359
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.