Council Implementing Regulation (EU) No 282/2011 Article 13

Article 13

The place where a natural person ‘usually resides’, whether or not a taxable person, as referred to in Directive 2006/112/EC shall be the place where that natural person usually lives as a result of personal and occupational ties. Where the occupational ties are in a country different from that of the personal ties, or where no occupational ties exist, the place of usual residence shall be determined by personal ties which show close links between the natural person and a place where he is living.

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CitationArticle 13 of Council Implementing Regulation (EU) No 282/2011 (LawPlayer, data as of 2026-07-04)

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