Det bør præciseres, at en afgiftspligtig person, der har etableret hjemstedet for sin økonomiske virksomhed inden for den medlemsstats område, hvor afgiften er skyldig, skal betragtes som en afgiftspligtig person, der er etableret i denne medlemsstat for så vidt angår pligten til at betale afgiften, selv når dette hjemsted ikke deltager i leverancen af varer eller ydelser.
It should be clarified that a taxable person who has established his business within the territory of the Member State where the tax is due must be deemed to be a taxable person established in that Member State for the purposes of liability for the tax, even when that place of business is not involved in the supply of goods or services.