GM1
NCO.GEN.100(b) Competent authority
ED Decision 2019/019/R
DETERMINING THE PLACE WHERE AN OPERATOR IS RESIDING
For the purpose of Regulation (EU) No 965/2012, the concept of ‘place where the operator is residing’ is mainly addressed to a natural person.
The place where the operator resides is the place where the operator complies with his or her tax obligations.
Several criteria can be used to help determining a person’s place of residence. These include, for example:
(a) the duration of a person’s presence on the territory of the countries concerned;
(b) the person’s family status and ties;
(c) the person’s housing situation and how permanent it is;
(d) the place where the person pursues professional or non-profit activities;
(e) the characteristics of the person’s professional activity;
(f) the Member State where the person resides for taxation purposes.
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