Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| Confederation of Swedish Enterprise | SE | n för annans räkning enligt svensk lag är att de tar emot betalningen från kunden (6 kap. 7 § ML). Det kriteriet finns inte med i artikel 28 i direktivet. En förutsättning för att anses som en förmedlare i annans namn enligt artikel 306 (resetjänster) är att p ↗ |
| Bolt | EE | l Directive amending Directive 2006/112/EC as regards VAT rules for the digital age, more specifically the provision inserting an article 28 a) in Directive 2006/112/EC (the “deemed supplier rule” in article 2 of the Proposal). The Commission argues that such ↗ |
| — | GB | Operators through the use of either the existing Article 28 of the PVD or the Special Scheme for Tour Operators. Ref. Ares(2023)2448910 - 04/04/2023 2 Potential Practical Problems with the Current Proposals Experience would suggest that (at least so far as sup ↗ |
| ECTAA | BE | elp with the understanding of the circumstances in which a taxable person is considered to be a facilitator, if “Nothwithstanding Article 28” is replaced with “In addition” and the new Article 28a is then transposed to become a second paragraph in Article 28. ↗ |
| Awaze Limited | GB | isk of inconsistent interpretation and application by Member States. We suggest amending Article 28a by removing “notwithstanding Article 28” from the beginning of Article 28a and restricting the scope of Article 28a to “taxable persons other than those referr ↗ |
| Deloitte | BE | e 28a, as undisclosed intermediaries (acting in their own name) are already considered for VAT purposes as service provider under article 28 of the VAT Directive. This clear distinction would allow to prevent any conflict between the new rules for platforms an ↗ |
Source: public consultation submissions and position papers. n = 6 mentions; counted as a literal reference to the article number.