non-taxable legal person who is identified for VAT purposes

Defined in Article 43, VAT directive

Definitions over time (1)

1. 01/01/2010 – today applies on 11/11/2026 Article 43, VAT directive Scope: Whole act

   a non-taxable legal person who is identified for VAT purposes shall be regarded as a taxable person.

Used in (1 place in 1 provisions on 11/11/2026)

VAT directive (1 in 1)

Article 43