Chapter V: Place of taxable transactions

Section 1: Concepts

Article 13b [1]

For the application of Directive 2006/112/EC, the following shall be regarded as ‚immovable property‘:

1. any specific part of the earth, on or below its surface, over which title and possession can be created;

2. any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;

3. any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;

4. any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.