Law of Value-Added Tax, Finance Act 2020 (Volume 2)
Article 358
For the purposes of this Chapter, and without prejudice to other provisions, the following definitions shall apply:
(1) ‘non-established taxable person’ means a taxable person who has ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.