# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), 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,

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

(a) who has declared intra-Union acquisition of goods in accordance with Article 251(c) of Council Directive 2006/112/EC; or failing this
(b) the importer as defined in Section 6.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/I/section/7/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-I/section-7/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.