Chapter V: Place of taxable transactions

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

Subsection 9: Supply of restaurant and catering services on board mean of transport

Article 37

The place of supply of a restaurant service or catering service carried out within the Community partly during a section of a passenger transport operation effected within the Community, and partly outside such a section but on the territory of a Member State, shall be determined in its entirety according to the rules for determining the place of supply applicable at the beginning of the supply of the restaurant or catering service.