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 51 [4]

‚Intra-Community transport of goods‘ shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.

‚Place of departure‘ shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located and ‚place of arrival‘ shall mean the place where transport of the goods actually ends.