CIR (EU) No 282/2011 Article 8 [with effect from 1.
1. 2021]
Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [with effect from 1. 1. 2021] [1]
Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC) [with effect from 1. 1. 2021] [2]
Article 8 [with effect from 1. 1. 2021]
If a taxable person only assembles the various parts of a machine all of which were provided to him by his customer, that transaction shall be a supply of services within the meaning of Article 24(1) of Directive 2006/112/EC.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064