"permanent business establishment" means 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;
ciallaíonn "buanbhunaíocht ghnó" áit sheasta ghnó, sa chás ina bhfuil na hacmhainní daonna agus na hacmhainní teicniúla riachtanacha i láthair go buan, agus tríd a dhéantar oibríochtaí custaim duine ina n-iomláine nó go páirteach.