CIR (EU) No 282/2011 Article 15

Chapter V: Place of taxable transactions

Section 2: Place of supply of goods (Articles 31 to 39 of Directive 2006/112/EC)

Article 15

The section of a passenger transport operation effected within the Community referred to in Article 37 of Directive 2006/112/EC, shall be determined by the journey of the means of transport and not by the journey completed by each of the passengers.

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KAAAE-61064