CIR (EU) No 282/2011 Article 29

Inhaltsverzeichnis

CIR (EU) No 282/2011
Fassung
Chapter I: Subject matter
- Article 1
Chapter II: Scope (Title I of Directive 2006/112/EC)
Chapter III: Taxable persons (Title III of Directive 2006/112/EC)
- Article 5
Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC)
- Section 1: Supply of goods (Articles 14 to 19 of Directive 2006/112/EC)
- Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC)
Chapter V: Place of taxable transactions
- Section 1: Concepts
- Section 2: Place of supply of goods (Articles 31 to 39 of Directive 2006/112/EC)
  - Article 14 (deleted)
  - Article 15
- Section 3: Place of intra-Community acquisitions of goods (Articles 40, 41 and 42 of Directive 2006/112/EC)
  - Article 16
- Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)
  - Subsection 1: Status of the customer
    - Article 17
    - Article 18
  - Subsection 2: Capacity of the customer
    - Article 19
  - Subsection 3: Location of the customer
  - Subsection 3a: Presumptions for the location of the customer
  - Subsection 3b: Rebuttal of presumptions
    - Article 24d
  - Subsection 3c: Evidence for the identification of the location of the customer and rebuttal of presumptions
    - Article 24e
    - Article 24f
  - Subsection 4: Common provision regarding determinationof the status, the capacity and the location of the customer
    - Article 25
  - Subsection 5: Supply of services governed by the general rules
  - Subsection 6: Supply of services by intermediaries
    - Article 30
    - Article 31
  - Subsection 6a: Supply of services connected with immovable property
  - Subsection 7: Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
  - Subsection 8: Supply of ancillary transport services and valuations of and work on movable property
    - Article 34
  - Subsection 9: Supply of restaurant and catering services on board mean of transport
  - Subsection 10: Hiring of means of transport
  - Subsection 11: Supply of services to non-taxable persons outside the Community
    - Article 41
Chapter Va: Chargeable event and chargeability of VAT (Title VI of Directive 2006/112/EC)
- Article 41a
Chapter VI: Taxable amount (Title VII of Directive 2006/112/EC)
- Article 42
Chapter VII: Rates
- Article 43
Chapter VIII: Exemptions
- Section 1: Exemptions for certain activities in the public interest (Articles 132, 133 and 134 of Directive 2006/112/EC)
  - Article 44
- Section 2: Exemptions for other activities (Articles 135, 136 and 137 of Directive 2006/112/EC)
  - Article 45
- Section 2A: Exemptions for intra-Community transactions (Articles 138 to 142 of Directive 2006/112/EC)
  - Article 45a
- Section 3: Exemptions on importation (Articles 143, 144 and 145 of Directive 2006/112/EC)
  - Article 46
- Section 4: Exemptions on exportation (Articles 146 and 147 of Directive 2006/112/EC)
  - Article 47
  - Article 48
- Section 5: Exemptions relating to certain transactions treated as exports (Articles 151 and 152 of Directive 2006/112/EC)
Chapter IX: Deductions (Title X of Directive 2006/112/EC)
- Article 52
Chapter X: Obligations of taxable persons and certain non-taxable persons (Title XI of Directive 2006/112/EC)
- Section 1: Persons liable to pay the VAT (Articles 192a to 205 of Directive 2006/112/EC)
  - Article 53
  - Article 54
- Section 1a: General obligations (Articles 242 to 243 of Directive 2006/112/EC)
  - Article 54a
- Section 1b: Accounting (Articles 241 to 249 of Directive 2006/112/EC)
  - Article 54b
  - Article 54c
- Section 2: Miscellaneous provisions (Articles 272 and 273 of Directive 2006/112/EC)
  - Article 55
Chapter XI: Special schemes
- Section 1: Special scheme for investment gold (Articles 344 to 356 of Directive 2006/112/EC)
  - Article 56
  - Article 57
- Section 2: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC)
  - Subsection 1: Definitions
    - Article 57a
  - Subsection 2: Application of the Union scheme
    - Article 57b (deleted)
  - Subsection 3: Scope of the Union scheme
    - Article 57c
  - Subsection 4: Identification
  - Subsection 5: Reporting obligations
    - Article 57h
  - Subsection 6: Exclusion
  - Subsection 7: VAT return
  - Subsection 7a: Import scheme – chargeable event
    - Article 61b
  - Subsection 8: Currency
    - Article 61c
  - Subsection 9: Payments
  - Subsection 10: Records
    - Article 63c
- Section 3: Special arrangements for declaration and payment of import VAT (Articles 369y to 369zb of Directive 2006/112/EC)
  - Article 63d
Chapter XII: Final provisions
- Article 64
- Article 65
Anlagen

CIR (EU) No 282/2011 Article 29 i.d.F. 15.03.2022

Chapter V: Place of taxable transactions

Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)

Subsection 5: Supply of services governed by the general rules

Article 29

Without prejudice to Article 41 of this Regulation, the supply of services of translation of texts shall fall within the scope of Articles 44 and 45 of Directive 2006/112/EC.

Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064

Chapter V: Place of taxable transactions

Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)

Subsection 5: Supply of services governed by the general rules

Article 29

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