# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 43

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

For the purpose of applying the rules concerning the place of supply of services:
1.. a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1) shall be regarded as a taxable person in respect of all services rendered to him;
2.. a non-taxable legal person who is identified for VAT purposes shall be regarded as a taxable person.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/43 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.