ARTICLE 143: CONCEPT OF ADDRESS
For the purposes of this Regulation, address is understood as:
In the case of individuals: the place where the main seat of their business or that of their representative is located, and
In the case of legal entities: the place where the main business administration or that of its representative is located. In the case of legal entities residing abroad, the place where the main business administration is located in their country or of which the authority has knowledge or, in the absence, the one designated by the interested party.