where an undertaking or third party is established in a Member State other than that in which payment of the amount in question has or should have been made or received;
i gcás ina bhfuil gnóthas nó tríú páirtí suite i mBallstát seachas an Ballstát inar íocadh nó ina bhfuarthas an tsuim atá i dtrácht, nó inar cheart í a bheith íoctha nó faighte;