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Division 2 The reporting unit for statistics on intra-Union imports of goods, whenever a survey is used as data source, 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 import,

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

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

  2. (b)

    the importer as defined in Section 6.