Section 1: Subject matter and scope

§ 3e Place of supply and restaurant services during the transportation on board a ship, aircraft or train

(1) Where goods are supplied on board a ship, aircraft or train during a transport operation effected within the Community, or if a supply of services is performed therein, which consists of serving food and beverages for local consumption (restaurant service), the place of supply of goods or services shall be deemed to be at the point of departure of the transport in Community territory.

(2) The transportation or the part thereof between the point of departure and the point of arrival of the means of transport in Community territory, without a stopover outside Community territory, shall be deemed to be transport within Community territory within the meaning of paragraph 1. Point of departure within the meaning of sentence 1 shall be the first point of passenger embarkation within Community territory. Point of arrival within the meaning of sentence 1 shall be the last point of disembarkation within Community territory. Outward and inward journeys shall be regarded as separate supplies of transport.