Translation for 'taxable person' from English to Icelandic

taxable person

framteljandi {k}stjórns.

• The choice of which system to apply is made by the taxable person.
• The definition of the "place where the business of a taxable person is established" deserves special attention, which is stated as the "place where the functions of the business's central administration are carried out" (cf. ...
• The mechanism for collecting VAT when the place of supply is not in the same member state as the supplier is similar to that used for the Intra-Community Acquisitions of goods; zero-rating by the supplier and reverse charge by the recipient of the services for taxable persons.