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+Article 11 1. |
Article 11 1.Where there is a difference of views between the institutions of two or more Member States about the determination of the residence of a person to whom the basic Regulation applies, these institutions shall establish by common agreement the centre of interests of the person concerned, based on an overall assessment of all available information relating to relevant facts, which may include, as appropriate:
(a)
the duration and continuity of presence on the territory of the Member States concerned;
(b)
the person’s situation, including:
(i)
the nature and the specific characteristics of any activity pursued, in particular the place where such activity is habitually pursued, the stability of the activity, and the duration of any work contract;
(ii)
his family status and family ties;
(iii)
the exercise of any non-remunerated activity;
(iv)
in the case of students, the source of their income;
(v)
his housing situation, in particular how permanent it is;
(vi)
the Member State in which the person is deemed to reside for taxation purposes. 1. Přehled
1.1 Odkazy1.2 Identifikované požadavky1.3 Související standardy2. Identifikované požadavky
3. Související standardy
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