Subsection 5 Reporting obligationsF1 United Kingdom Original text. Later amendments are not shown. 57hArticle 57h Annotations Textual amendments F1 Substituted by Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons. ← Article 57g Subsection 5 Article 57h →