VAT shall be payable by any taxable person, or non-taxable legal person identified for VAT purposes, to whom the services referred to in Article 44 are supplied, if the services are supplied by a taxable person not established within the territory of the Member State.
Chapter 1 · Obligation to pay › Section 1 · Persons liable for payment of VAT to the tax authorities › Article 196
Article 196
←→ also move between articles