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Division 1 The reporting unit for statistics on intra-Union exports of goods shall be the taxable person as defined in Title III of Council Directive 2006/112/EC or non-taxable legal person identified by an individual identification number allocated to that person in accordance with Article 214 of Council Directive 2006/112/EC, in the Member State of export,

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    who has declared intra-Union supplies of goods in accordance with Article 251(a) of Council Directive 2006/112/EC; or failing this

  2. (b)

    the exporter as defined in Section 6.

Annotations

Footnotes

f1

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).