# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 24d

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

1. Where a supplier supplies a service listed in Article 58 of Directive 2006/112/EC, he may rebut a presumption referred to in Article 24a or in point (a), (b) or (c) of Article 24b of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is established, has his permanent address or usually resides elsewhere.
2. A tax authority may rebut presumptions that have been made under Article 24a, 24b or 24c where there are indications of misuse or abuse by the supplier.

---
Source: https://www.legislation.gov.uk/eur/2011/282/article/24d (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-24d
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.