(a)
he makes a taxable supply of goods or of services within the territory of that Member State;
(b)
an establishment which the supplier has within the territory of that Member State does not intervene in that supply.
Chapter 1 · Obligation to pay › Section 1 · Persons liable for payment of VAT to the tax authorities › Article 192a
For the purposes of this Section, a taxable person who has a fixed establishment within the territory of the Member State where the tax is due shall be regarded as a taxable person who is not established within that Member State when the following conditions are met:
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