permanent business establishment
as defined in Regulation (EU) No 952/2013 of the European Parliament and of the Council of…, Article 5, point (32) (Definitions)
a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person's customs-related operations are wholly or partly carried out
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Also defined in
- Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union… 32026R2108, Article 5, point (8)
a fixed place of business where both the necessary human resources and the necessary technical resources are permanently present and through which a person’s customs-related operations are wholly or partly carried out