"- enhver afgiftspligtig person, bortset fra de i artikel 28a, stk. 4, omhandlede afgiftspligtige personer, der i indlandet foretager levering af goder eller tjenesteydelser, som giver den pågældende fradragsret, bortset fra goder eller tjenesteydelser, for hvilke afgiften udelukkende påhviler aftageren eller modtageren i overensstemmelse med artikel 21, stk. 1, litra a), b) eller c).
"- every taxable person, with the exception of those referred to in Article 28a(4), who within the territory of the country effects supplies of goods or of services giving him the right of deduction, other than supplies of goods or of services for which tax is payable solely by the customer or the recipient in accordance with Article 21(1)(a), (b) or (c).