in the case of a legal person or an association of persons, any person having its registered office, central headquarters or a permanent business establishment in the customs territory of the Union;
i gcás duine dhlítheanaigh nó comhlachais daoine, aon duine a bhfuil a oifig chláraithe, a cheannáras lárnach nó buanbhunaíocht ghnó aige i gcríoch chustaim an Aontais;