# 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), Section 16: Partner operator in the Member State of import

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

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,
(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.

---
Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/II/section/16 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-II/section-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.