A person acting in one Member State on behalf of an SE of another Member State, other than an agent of an indépendant status to whom paragraph 5 applies, shall be deemed to be a 'permanent establishment' in the first-mentioned State if he has and habitually exercises in that state an authority to conclude contracts in the name of the SE, unless his activities are limited to the purchase of goods or merchandise for the SE.
Se una SE avente il domicilio fiscale in uno Stato membro ha uno stabilimento permanente in un altro Stato membro, la potestà di imporre tributi sugli utili dello stabilimento permanente spetta soltanto a questo secondo Stato.