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Na hoibleagáidí maidir le taifid a choinneáil agus tuairisciú a dhéanamh, níor cheart suíomh an íocóra agus suíomh an íocaí í a thabhairt i gceist ach i gcás soláthraithe seirbhíse íocaíochta atá bunaithe san Aontas agus ba cheart na hoibleagáidí sin a bheith gan dochar do na rialacha a leagtar síos i dTreoir 2006/112/CE agus i Rialachán Cur Chun Feidhme (AE) Uimh. 282/2011 ón gComhairle maidir le háit an idirbhirt inchánach.
The location of the payer and of the payee should only trigger the record keeping and reporting obligations for the payment service providers which are established in the Union and those obligations should be without prejudice to the rules laid down in Directive 2006/112/EC and in Council Implementing Regulation (EU) No 282/2011 as regards the place of a taxable transaction.