Council Directive 2006/112/EC Article 49

Title V: Place of taxable transactions

Chapter 3: Place of supply of services [1]

Section 3: Particular provisions [2]

Subsection 3: Supply of transport [3]

Article 49 [4]

The place of supply of the transport of goods, other than the intra-Community transport of goods, to non-taxable persons shall be the place where the transport takes place, proportionate to the distances covered.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M3

2M3

3M3

4M3