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.
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zur Änderungsdokumentation
CAAAE-23889