GM1
SPO.GEN.100 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) characteristics of the person’s
professional activity; and
(f) Member State where the person resides for
taxation purposes.
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