art_31b__para__2 — COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down…

art_31bpara2

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

A supplier who provides the customer with equipment together with sufficient staff for its operation with a view to carrying out work shall be presumed to have assumed responsibility for the execution of that work. The presumption that the supplier has the responsibility for the execution of the work may be rebutted by any relevant means in fact or law.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.