Chapter V: Place of taxable transactions

Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)

Subsection 3b: Rebuttal of presumptions [1]

Article 24d [2]

[3] 1. Where a supplier supplies a service under Article 54(1), second subparagraph, of Directive 2006/112/EC, or a service listed in Article 58(1) of that Directive, the supplier may rebut a presumption referred to in Article 24a or Article 24b, first subparagraph, point (a), (b) or (c), of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is established, has their permanent address or usually resides elsewhere.

2. A tax authority may rebut presumptions that have been made under Article 24a, 24b or 24c where there are indications of misuse or abuse by the supplier.