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Section 16 Partner operator in the Member State of import

United Kingdom

Original text. Later amendments are not shown.

The partner operator in the Member State of import shall be the taxable person or non-taxable legal person identified by individual identification number allocated to that person in accordance with Article 214 of Council Directive 2006/112/EC, in the Member State of import,

  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.