Council Implementing Regulation (EU) No 282/2011 Article 5
Article 5
A European Economic Interest Grouping (EEIG) constituted in accordance with Regulation (EEC) No 2137/85 which supplies goods or services for consideration to its members or to third parties shall be a taxable person within the meaning of Article 9(1) of Directive 2006/112/EC.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 5 of Council Implementing Regulation (EU) No 282/2011 (LawPlayer, data as of 2026-07-04)