Member State of identification definition

Member State of identification means the following:

Member State of identification means the Member State which the taxable person not established within the Union chooses to contact to state when his activity as a taxable person within the territory of the Union commences in accordance with the provisions of this Section.

Member State of identification means the Member State in the territory of which the taxable person has established his business or, if he has not established his business in the Community, where he has a fixed establishment.

Examples of Member State of identification in a sentence

• The Member State of identification shall allocate to an intermediary an individual identification number and shall notify him of that number by electronic means.

• The Member State of identification shall allocate an individual VAT identification number for the application of this special scheme to the intermediary in respect of each taxable person for which he is appointed.

• Payment shall be made to a bank account denominated in euro, designated by the Member State of identification.

• A taxable person not established in the Member State of taxation making use of this special scheme shall, for the taxable transactions carried out under this scheme, be identified for VAT purposes in the Member State of identification only.

• The records referred to in paragraph 1 must be made available electronically on request to the Member State of taxation and to the Member State of identification.

More Definitions of Member State of identification

Member State of identification means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Chapter;

Member State of identification means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Article.] (Article 1 of Council Directive 2002/38/EC, Finnish and English language versions)

Member State of identification means the Member State that the taxable person who is not established in the Community contacts in order to notify commencement of the activity referred to in section 133 d in accordance with the provisions of this chapter.] (Section 133 e of the arvonlisäverolaki = [Value Added Tax Act], 1501/1993,my emphasis)

Member State of identification means the Member State in the territory of which the taxable person has established his or her business or, if that taxable person has not established his or her business in the Community, where that taxable person has a fixed establishment.

Member State of identification means the Member State, which the non-established taxable person chooses to declare when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this scheme;

Member State of identification means the Member State of his choice which the non-established taxable person contacts to state when his taxable activity commences in accordance with the provisions of this Article.

Member State of identification means the Member State in which the taxable person established within the Community has established his business or has a fixed establishment from which the goods or services are supplied or, if established outside the Community, the Member State of consumption which the taxable person chooses to contact to state when his activity as a taxable person within the Community commences;