VAT shall be payable by any person who is identified for VAT purposes in the Member State in which the tax is due and to whom goods are supplied in the circumstances specified in Articles 38 or 39, if the supplies are carried out by a taxable person not established within that Member State.
Chapter 1 · Obligation to pay › Section 1 · Persons liable for payment of VAT to the tax authorities › Article 195
Article 195
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