CIR (EU) No 282/2011 Article 15

Inhaltsverzeichnis

CIR (EU) No 282/2011
Fassung
Chapter I: Subject matter
- Article 1
Chapter II: Scope (Title I of Directive 2006/112/EC)
Chapter III: Taxable persons (Title III of Directive 2006/112/EC)
- Article 5
Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC)
- Section 1: Supply of goods (Articles 14 to 19 of Directive 2006/112/EC)
- Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC)
Chapter V: Place of taxable transactions
- Section 1: Concepts
- Section 2: Place of supply of goods (Articles 31 to 39 of Directive 2006/112/EC)
  - Article 14 (deleted)
  - Article 15
- Section 3: Place of intra-Community acquisitions of goods (Articles 40, 41 and 42 of Directive 2006/112/EC)
  - Article 16
- Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)
  - Subsection 1: Status of the customer
    - Article 17
    - Article 18
  - Subsection 2: Capacity of the customer
    - Article 19
  - Subsection 3: Location of the customer
  - Subsection 3a: Presumptions for the location of the customer
  - Subsection 3b: Rebuttal of presumptions
    - Article 24d
  - Subsection 3c: Evidence for the identification of the location of the customer and rebuttal of presumptions
    - Article 24e
    - Article 24f
  - Subsection 4: Common provision regarding determinationof the status, the capacity and the location of the customer
    - Article 25
  - Subsection 5: Supply of services governed by the general rules
  - Subsection 6: Supply of services by intermediaries
    - Article 30
    - Article 31
  - Subsection 6a: Supply of services connected with immovable property
  - Subsection 7: Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
  - Subsection 8: Supply of ancillary transport services and valuations of and work on movable property
    - Article 34
  - Subsection 9: Supply of restaurant and catering services on board mean of transport
  - Subsection 10: Hiring of means of transport
  - Subsection 11: Supply of services to non-taxable persons outside the Community
    - Article 41
Chapter Va: Chargeable event and chargeability of VAT (Title VI of Directive 2006/112/EC)
- Article 41a
Chapter VI: Taxable amount (Title VII of Directive 2006/112/EC)
- Article 42
Chapter VII: Rates
- Article 43
Chapter VIII: Exemptions
- Section 1: Exemptions for certain activities in the public interest (Articles 132, 133 and 134 of Directive 2006/112/EC)
  - Article 44
- Section 2: Exemptions for other activities (Articles 135, 136 and 137 of Directive 2006/112/EC)
  - Article 45
- Section 2A: Exemptions for intra-Community transactions (Articles 138 to 142 of Directive 2006/112/EC)
  - Article 45a
- Section 3: Exemptions on importation (Articles 143, 144 and 145 of Directive 2006/112/EC)
  - Article 46
- Section 4: Exemptions on exportation (Articles 146 and 147 of Directive 2006/112/EC)
  - Article 47
  - Article 48
- Section 5: Exemptions relating to certain transactions treated as exports (Articles 151 and 152 of Directive 2006/112/EC)
Chapter IX: Deductions (Title X of Directive 2006/112/EC)
- Article 52
Chapter X: Obligations of taxable persons and certain non-taxable persons (Title XI of Directive 2006/112/EC)
- Section 1: Persons liable to pay the VAT (Articles 192a to 205 of Directive 2006/112/EC)
  - Article 53
  - Article 54
- Section 1a: General obligations (Articles 242 to 243 of Directive 2006/112/EC)
  - Article 54a
- Section 1b: Accounting (Articles 241 to 249 of Directive 2006/112/EC)
  - Article 54b
  - Article 54c
- Section 2: Miscellaneous provisions (Articles 272 and 273 of Directive 2006/112/EC)
  - Article 55
Chapter XI: Special schemes
- Section 1: Special scheme for investment gold (Articles 344 to 356 of Directive 2006/112/EC)
  - Article 56
  - Article 57
- Section 2: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC)
  - Subsection 1: Definitions
    - Article 57a
  - Subsection 2: Application of the Union scheme
    - Article 57b (deleted)
  - Subsection 3: Scope of the Union scheme
    - Article 57c
  - Subsection 4: Identification
  - Subsection 5: Reporting obligations
    - Article 57h
  - Subsection 6: Exclusion
  - Subsection 7: VAT return
  - Subsection 7a: Import scheme – chargeable event
    - Article 61b
  - Subsection 8: Currency
    - Article 61c
  - Subsection 9: Payments
  - Subsection 10: Records
    - Article 63c
- Section 3: Special arrangements for declaration and payment of import VAT (Articles 369y to 369zb of Directive 2006/112/EC)
  - Article 63d
Chapter XII: Final provisions
- Article 64
- Article 65
Anlagen

CIR (EU) No 282/2011 Article 15 i.d.F. 15.03.2022

Chapter V: Place of taxable transactions

Section 2: Place of supply of goods (Articles 31 to 39 of Directive 2006/112/EC)

Article 15

The section of a passenger transport operation effected within the Community referred to in Article 37 of Directive 2006/112/EC, shall be determined by the journey of the means of transport and not by the journey completed by each of the passengers.

Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064

Chapter V: Place of taxable transactions

Section 2: Place of supply of goods (Articles 31 to 39 of Directive 2006/112/EC)

Article 15

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