Council Implementing Regulation (EU) No 282/2011 Article 54

Article 54

Where a taxable person has established his place of business within the territory of the Member State where the VAT is due, Article 192a of Directive 2006/112/EC shall not apply whether or not that place of business intervenes in the supply of goods or services he makes within that Member State.

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Article 53

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

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