CIR (EU) No 282/2011 Article 41
Chapter V: Place of taxable transactions
Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)
Subsection 11: Supply of services to non-taxable persons outside the Community
Article 41
The supply of services of translation of texts to a non-taxable person established outside the Community shall be covered by point (c) of the first paragraph of Article 59 of Directive 2006/112/EC.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064