Title V: Place of taxable transactions

Chapter 3: Place of supply of services [1]

Section 3: Particular provisions [2]

Subsection 7: Supply of restaurant and catering services for consumption on board ships, aircraft or trains [3]

Article 57 [4]

1. The place of supply of restaurant and catering services which are physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be at the point of departure of the passenger transport operation.

2. For the purposes of paragraph 1, ‚section of a passenger transport operation effected within the Community‘ shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.

‚Point of departure of a passenger transport operation‘ shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.

‚Point of arrival of a passenger transport operation‘ shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.

In the case of a return trip, the return leg shall be regarded as a separate transport operation.