Chapter V: Place of taxable transactions

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

Subsection 4: Common provision regarding determinationof the status, the capacity and the location of the customer

Article 25

For the application of the rules governing the place of supply of services, only the circumstances existing at the time of the chargeable event shall be taken into account. Any subsequent changes to the use of the service received shall not affect the determination of the place of supply, provided there is no abusive practice.