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http://publications.europa.eu/resource/celex/02011R0282-20200101.ENG 02011R0282-20200101.ENG celex Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) en 001 en 2020-01-09T15:16:07.079+01:00 2020 01 09 eng http://publications.europa.eu/resource/authority/language/ENG ENG language ENG ENG English English 001 2020-01-09T15:16:07.079+01:00 2020 01 09 <VALUE>Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)</VALUE> <LANG>en</LANG> Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 11 s. 3Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 4 Art. 5aCouncil Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 10 s. 1bCouncil Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 4 Art. 5bCouncil Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 11 s. 2Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 4 Art. 5dCouncil Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 4 TitleCouncil Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. VaCouncil Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 4 s. 2 TitleCouncil Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxCh. 4 Art. 5cCouncil Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulationCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxArt. 14Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsRegulation CHAPTER I SUBJECT MATTER Article 1This Regulation lays down measures for the implementation of certain... CHAPTER II SCOPE Article 2The following shall not result in intra-Community acquisitions within the...Article 3Without prejudice to point (b) of the first paragraph of...Article 4A taxable person who is entitled to non-taxation of his... CHAPTER III TAXABLE PERSONS Article 5A European Economic Interest Grouping (EEIG) constituted in accordance with... CHAPTER IV TAXABLE TRANSACTIONS Article 6(1) Restaurant and catering services mean services consisting of the...Article 6a(1) Telecommunications services within the meaning of Article 24(2) of...Article 6b(1) Broadcasting services shall include services consisting of audio and...Article 7(1) ‘Electronically supplied services’ as referred to in Directive 2006/112/EC...Article 8If a taxable person only assembles the various parts of...Article 9The sale of an option, where such a sale is...Article 9a(1) For the application of Article 28 of Directive 2006/112/EC,... CHAPTER V PLACE OF TAXABLE TRANSACTIONS SECTION 1 Concepts Article 10(1) For the application of Articles 44 and 45 of...Article 11(1) For the application of Article 44 of Directive 2006/112/EC,...Article 12For the application of Directive 2006/112/EC, the ‘permanent address’ of...Article 13The place where a natural person ‘usually resides’, whether or...Article 13aThe place where a non-taxable legal person is established, as...Article 13bFor the application of Directive 2006/112/EC, the following shall be...SECTION 2 Place of supply of goods Article 14Where in the course of a calendar year the threshold...Article 15The section of a passenger transport operation effected within the...SECTION 3 Place of intra-Community acquisitions of goods Article 16Where an intra-Community acquisition of goods within the meaning of...SECTION 4 Place of supply of services Subsection 1 Status of the customer Article 17(1) If the place of supply of services depends on...Article 18(1) Unless he has information to the contrary, the supplier...Subsection 2 Capacity of the customer Article 19For the purpose of applying the rules concerning the place...Subsection 3 Location of the customer Article 20Where a supply of services carried out for a taxable...Article 21Where a supply of services to a taxable person, or...Article 22(1) In order to identify the customer’s fixed establishment to...Article 23(1) From 1 January 2013, where, in accordance with the...Article 24Where services covered by the first subparagraph of Article 56(2)...Subsection 3a Presumptions for the location of the customer Article 24a(1) For the application of Articles 44, 58 and 59a...Article 24bFor the application of Article 58 of Directive 2006/112/EC, where...Article 24cFor the application of Article 56(2) of Directive 2006/112/EC, where...Subsection 3b Rebuttal of presumptions Article 24d(1) Where a supplier supplies a service listed in Article...Subsection 3c Evidence for the identification of the location of the customer and rebuttal of presumptions Article 24eFor the purposes of applying the rules in Article 56(2)...Article 24fFor the purpose of applying the rules in Article 58...Subsection 4 Common provision regarding determination of the status, the capacity and the location of the customer Article 25For the application of the rules governing the place of...Subsection 5 Supply of services governed by the general rules Article 26A transaction whereby a body assigns television broadcasting rights in...Article 27The supply of services which consist in applying for or...Article 28In so far as they constitute a single service, the...Article 29Without prejudice to Article 41 of this Regulation, the supply...Subsection 6 Supply of services by intermediaries Article 30The supply of services of intermediaries as referred to in...Article 31Services supplied by intermediaries acting in the name and on...Subsection 6a Supply of services connected with immovable property Article 31a(1) Services connected with immovable property, as referred to in...Article 31bWhere equipment is put at the disposal of a customer...Article 31cFor the purpose of determining the place of supply of...Subsection 7 Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services Article 32(1) Services in respect of admission to cultural, artistic, sporting,...Article 33The ancillary services referred to in Article 53 of Directive...Article 33aThe supply of tickets granting access to a cultural, artistic,...Subsection 8 Supply of ancillary transport services and valuations of and work on movable property Article 34Except where the goods being assembled become part of immovable...Subsection 9 Supply of restaurant and catering services on board means of transport Article 35The section of a passenger transport operation effected within the...Article 36Where restaurant services and catering services are supplied during the...Article 37The place of supply of a restaurant service or catering...Subsection 10 Hiring of means of transport Article 38(1) ‘Means of transport’ as referred to in Article 56...Article 39(1) For the application of Article 56 of Directive 2006/112/EC,...Article 40The place where the means of transport is actually put...Subsection 11 Supply of services to non-taxable persons outside the Community Article 41The supply of services of translation of texts to a... CHAPTER VI TAXABLE AMOUNT Article 42Where a supplier of goods or services, as a condition... CHAPTER VII RATES Article 43‘Provision of holiday accommodation’ as referred to in point (12)... CHAPTER VIII EXEMPTIONS SECTION 1 Exemptions for certain activities in the public interest Article 44Vocational training or retraining services provided under the conditions set...SECTION 2 Exemptions for other activities Article 45The exemption provided for in point (e) of Article 135(1)...SECTION 2A Exemptions for intra-Community transactions Article 45a(1) For the purpose of applying the exemptions laid down...SECTION 3 Exemptions on importation Article 46The exemption provided for in Article 144 of Directive 2006/112/EC...SECTION 4 Exemptions on exportation Article 47‘Means of transport for private use’ as referred to in...Article 48In order to determine whether, as a condition for the...SECTION 5 Exemptions relating to certain transactions treated as exports Article 49The exemption provided for in Article 151 of Directive 2006/112/EC...Article 50(1) In order to qualify for recognition as an international...Article 51(1) Where the recipient of a supply of goods or... CHAPTER IX DEDUCTIONS Article 52Where the Member State of importation has introduced an electronic... CHAPTER X OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS SECTION 1 Persons liable to pay the VAT Article 53(1) For the application of Article 192a of Directive 2006/112/EC,...Article 54Where a taxable person has established his place of business...SECTION 1A General obligations Article 54a(1) The register referred to in Article 243(3) of Directive 2006/112/EC that...SECTION 2 Miscellaneous provisions Article 55For the transactions referred to in Article 262 of Directive... CHAPTER XI SPECIAL SCHEMES SECTION 1 Special scheme for investment gold Article 56‘Weights accepted by the bullion markets’ as referred to in...Article 57For the purposes of establishing the list of gold coins...SECTION 2 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC) Subsection 1 Definitions Article 57aFor the purposes of this Section, the following definitions shall...Subsection 2 Application of the Union scheme Article 57bWhere a taxable person using the Union scheme has established...Subsection 3 Scope of the Union scheme Article 57cThe Union scheme shall not apply to telecommunications, broadcasting or...Subsection 4 Identification Article 57dWhen a taxable person informs the Member State of identification...Article 57eThe Member State of identification shall identify the taxable person...Article 57f(1) Where a taxable person using the Union scheme ceases...Article 57gA taxable person using a special scheme may cease using...Subsection 5 Reporting obligations Article 57h(1) A taxable person shall, no later than the tenth...Subsection 6 Exclusion Article 58Where at least one of the criteria for exclusion laid...Article 58aA taxable person using a special scheme who has, for...Article 58b(1) Where a taxable person is excluded from one of...Article 58cA taxable person who has been excluded from one of...Subsection 7 VAT return Article 59(1) Any return period within the meaning of Article 364...Article 59aWhere a taxable person using a special scheme has supplied...Article 60Amounts on VAT returns made under the special schemes shall...Article 60aThe Member State of identification shall remind, by electronic means,...Article 61(1) Changes to the figures contained in a VAT return...Article 61aIf a taxable person: ceases to use one of the...Subsection 8 Currency Article 61bWhere a Member State of identification whose currency is not...Subsection 9 Payments Article 62Without prejudice to the third paragraph of Article 63a, and...Article 63A Member State of identification which receives a payment in...Article 63aWhere a taxable person has submitted a VAT return under...Article 63bWhere no VAT return has been submitted, or where the...Subsection 10 Records Article 63c(1) In order to be regarded as sufficiently detailed within... CHAPTER XII FINAL PROVISIONS Article 64Regulation (EC) No 1777/2005 is hereby repealed. References made to...Article 65This Regulation shall enter into force on the 20th day... ANNEX I Article 7 of this Regulation (1)Point (1) of Annex II to Directive 2006/112/EC: (2)Point (2) of Annex II to Directive 2006/112/EC: (3)Point (3) of Annex II to Directive 2006/112/EC: (4)Point (4) of Annex II to Directive 2006/112/EC: (5)Point (5) of Annex II to Directive 2006/112/EC: ANNEX II Article 51 of this Regulation Explanatory notes 1.For the supplier and/or the authorised warehousekeeper, this certificate serves...2.The general specification of the paper to be used is...3.By its declaration in box 3 of the certificate, the...4.By its declaration in box 4 of the certificate, the...5.The reference to the purchase order form (box 5.B of...6.The abovementioned declaration by the eligible body/individual; shall be authenticated...7.To simplify the procedure, the competent authority can dispense with... ANNEX III ANNEX IV Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 397 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)

A number of substantial changes are to be made to Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax. It is desirable, for reasons of clarity and rationalisation, that the provisions in question should be recast.

(2)

Directive 2006/112/EC contains rules on value added tax (VAT) which, in some cases, are subject to interpretation by the Member States. The adoption of common provisions implementing Directive 2006/112/EC should ensure that application of the VAT system complies more fully with the objective of the internal market, in cases where divergences in application have arisen or may arise which are incompatible with the proper functioning of such internal market. These implementing measures are legally binding only from the date of the entry into force of this Regulation and are without prejudice to the validity of the legislation and interpretation previously adopted by the Member States.

(3)

Changes resulting from the adoption of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services should be reflected in this Regulation.

(4)

The objective of this Regulation is to ensure uniform application of the current VAT system by laying down rules implementing Directive 2006/112/EC, in particular in respect of taxable persons, the supply of goods and services, and the place of taxable transactions. In accordance with the principle of proportionality as set out in Article 5(4) of the Treaty on European Union, this Regulation does not go beyond what is necessary in order to achieve this objective. Since it is binding and directly applicable in all Member States, uniformity of application will be best ensured by a Regulation.

(5)

These implementing provisions contain specific rules in response to selective questions of application and are designed to bring uniform treatment throughout the Union to those specific circumstances only. They are therefore not conclusive for other cases and, in view of their formulation, are to be applied restrictively.

(6)

If a non-taxable person changes residence and transfers a new means of transport, or a new means of transport returns to the Member State from which it was originally supplied exempt of VAT to the non-taxable person returning it, it should be clarified that such a transfer does not constitute the intra-Community acquisition of a new means of transport.

(7)

For certain services, it is sufficient for the supplier to demonstrate that the customer for these services, whether or not a taxable person, is located outside the Community for the supply of those services to fall outside the scope of VAT.

(8)

It should be specified that the allocation of a VAT identification number to a taxable person who makes or receives a supply of services to or from another Member State, and for which the VAT is payable solely by the customer, does not affect the right of that taxable person to benefit from non-taxation of his intra-Community acquisitions of goods. However, if the taxable person communicates his VAT identification number to the supplier in respect of an intra-Community acquisition of goods, he is in any event deemed to have opted to make those transactions subject to VAT.

(9)

The further integration of the internal market has led to an increased need for cooperation by economic operators established in different Member States across internal borders and the development of European economic interest groupings (EEIGs), constituted in accordance with Council Regulation (EEC) No 2137/85 of 25 July 1985 on the European Economic Interest Grouping (EEIG). It should therefore be clarified that EEIGs are taxable persons where they supply goods or services for consideration.

(10)

It is necessary to clearly define restaurant and catering services, the distinction between the two, and the appropriate treatment of these services.

(11)

In order to enhance clarity, the transactions identified as electronically supplied services should be listed without the lists being definitive or exhaustive.

(12)

It is necessary, on the one hand, to establish that a transaction which consists solely of assembling the various parts of a machine provided by a customer must be considered as a supply of services, and, on the other hand, to establish the place of such supply when the service is supplied to a non-taxable person.

(13)

The sale of an option as a financial instrument should be treated as a supply of services separate from the underlying transactions to which the option relates.

(14)

To ensure the uniform application of rules relating to the place of taxable transactions, concepts such as the place where a taxable person has established his business, fixed establishment, permanent address and the place where a person usually resides should be clarified. While taking into account the case law of the Court of Justice, the use of criteria which are as clear and objective as possible should facilitate the practical application of these concepts.

(15)

Rules should be established to ensure the uniform treatment of supplies of goods once a supplier has exceeded the distance selling threshold for supplies to another Member State.

(16)

It should be clarified that the journey of the means of transport determines the section of a passenger transport operation effected within the Community, and not the journey of the passengers within it.

(17)

In the case of intra-Community acquisition of goods, the right of the Member State of acquisition to tax the acquisition should remain unaffected by the VAT treatment of the transaction in the Member States of departure.

(18)

The correct application of the rules governing the place of supply of services relies mainly on the status of the customer as a taxable or non-taxable person, and on the capacity in which he is acting. In order to determine the customer’s status as a taxable person, it is necessary to establish what the supplier should be required to obtain as evidence from his customer.

(19)

It should be clarified that when services supplied to a taxable person are intended for private use, including use by the customer’s staff, that taxable person cannot be deemed to be acting in his capacity as a taxable person. Communication by the customer of his VAT identification number to the supplier is sufficient to establish that the customer is acting in his capacity as a taxable person, unless the supplier has information to the contrary. It should also be ensured that a single service acquired for the business but also used for private purposes is only taxed in one place.

(20)

In order to determine the customer’s place of establishment precisely, the supplier of the service is required to verify the information provided by the customer.

(21)

Without prejudice to the general rule on the place of supply of services to a taxable person, where services are supplied to a customer established in more than one place, there should be rules to help the supplier determine the customer’s fixed establishment to which the service is provided, taking account of the circumstances. If the supplier of the services is not able to determine that place, there should be rules to clarify the supplier’s obligations. Those rules should not interfere with or change the customer’s obligations.

(22)

The time at which the supplier of the service must determine the status, the capacity and the location of the customer, whether a taxable person or not, should also be specified.

(23)

Without prejudice to the general application of the principle with respect to abusive practices to the provisions of this Regulation, it is appropriate to draw specific attention to its application to certain provisions of this Regulation.

(24)

Certain specific services such as the assignment of television broadcasting rights in respect of football matches, the translation of texts, services for claiming VAT refunds, and services as an intermediary to a non-taxable person involve cross-border scenarios or even the participation of economic operators established outside the Community. The place of supply of these services needs to be clearly determined in order to create greater legal certainty.

(25)

It should be specified that services supplied by an intermediary acting in the name and on behalf of another person who takes part in the provision of accommodation in the hotel sector are not governed by the specific rule for the supply of services connected with immovable property.

(26)

Where various services supplied in the framework of organising a funeral form part of a single service, the rule on the place of supply should also be determined.

(27)

In order to ensure uniform treatment of supplies of cultural, artistic, sporting, scientific, educational, entertainment and similar services, admission to such events and ancillary services which are related to admission need to be defined.

(28)

It is necessary to clarify the treatment of restaurant services and catering services supplied on board a means of transport when passenger transport is being carried out on the territory of several countries.

(29)

Given that particular rules for the hiring of a means of transport depend on the duration of its possession or use, it is necessary not only to establish which vehicles should be considered means of transport, but also to clarify the treatment of such a supply where one successive contract follows another. It is also necessary to determine the place where a means of transport is actually put at the disposal of the customer.

(30)

In certain specific circumstances a credit or debit card handling fee which is paid in connection with a transaction should not reduce the taxable amount for that transaction.

(31)

It is necessary to clarify that the reduced rate may be applied to the hiring out of tents, caravans and mobile homes installed on camping sites and used as accommodation.

(32)

Vocational training or retraining should include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes, regardless of the duration of a course.

(33)

Platinum nobles should be treated as being excluded from the exemptions for currency, bank notes and coins.

(34)

It should be specified that the exemption of the supply of services relating to the importation of goods the value of which is included in the taxable amount of those goods should cover transport services carried out during a change of residence.

(35)

Goods transported outside the Community by the purchaser thereof and used for the equipping, fuelling or provisioning of means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law and associations, should be excluded from the exemption for export transactions.

(36)

To guarantee uniform administrative practices for the calculation of the minimum value for exemption on exportation of goods carried in the personal luggage of travellers, the provisions on such calculations should be harmonised.

(37)

It should be specified that the exemption for certain transactions treated as exports should also apply to services covered by the special scheme for electronically supplied services.

(38)

A body to be set up under the legal framework for a European Research Infrastructure Consortium (ERIC) should only qualify as an international body for the purposes of exemption from VAT where it fulfils certain conditions. The features necessary for it to benefit from exemption should therefore be identified.

(39)

Supplies of goods and services under diplomatic and consular arrangements, or to recognised international bodies, or to certain armed forces are exempt from VAT subject to certain limits and conditions. In order that a taxable person making such a supply from another Member State can establish that the conditions and limits for this exemption are met, an exemption certificate should be established.

(40)

Electronic import documents should also be admitted to exercise the right to deduct, where they fulfil the same requirements as paper-based documents.

(41)

Where a supplier of goods or services has a fixed establishment within the territory of the Member State where the tax is due, the circumstances under which that establishment should be liable for payment of VAT should be specified.

(42)

It should be clarified that a taxable person who has established his business within the territory of the Member State where the tax is due must be deemed to be a taxable person established in that Member State for the purposes of liability for the tax, even when that place of business is not involved in the supply of goods or services.

(43)

It should be clarified that every taxable person is required to communicate his VAT identification number, as soon as he has one, for certain taxable transactions in order to ensure fairer collection of the tax.

(44)

Weights for investment gold which are definitely accepted by the bullion market should be named and a common date for establishing the value of gold coins be determined to ensure equal treatment of economic operators.

(45)

The special scheme for taxable persons not established in the Community, supplying services electronically to non-taxable persons established or resident within the Community, is subject to certain conditions. Where those conditions are no longer fulfilled, the consequences thereof should, in particular, be made clear.

(46)

Certain changes result from Directive 2008/8/EC. Since those changes concern, on the one hand, the taxation of the long-term hiring of means of transport as from 1 January 2013 and, on the other, the taxation of electronically supplied services as from 1 January 2015, it should be specified that the corresponding Articles of this Regulation apply only as from those dates,

HAS ADOPTED THIS REGULATION:

OJ L 347, 11.12.2006, p. 1. OJ L 288, 29.10.2005, p. 1. OJ L 44, 20.2.2008, p. 11. OJ L 199, 31.7.1985, p. 1.
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<ContentsNumber>CHAPTER I</ContentsNumber>
<ContentsTitle> SUBJECT MATTER </ContentsTitle>
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<ContentsNumber>Article 1</ContentsNumber>
<ContentsTitle Generated="true">This Regulation lays down measures for the implementation of certain...</ContentsTitle>
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<ContentsNumber>CHAPTER II</ContentsNumber>
<ContentsTitle> SCOPE </ContentsTitle>
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<ContentsNumber>Article 2</ContentsNumber>
<ContentsTitle Generated="true">The following shall not result in intra-Community acquisitions within the...</ContentsTitle>
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<ContentsNumber>Article 3</ContentsNumber>
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<ContentsNumber>Article 4</ContentsNumber>
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<ContentsNumber>CHAPTER III</ContentsNumber>
<ContentsTitle> TAXABLE PERSONS </ContentsTitle>
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<ContentsNumber>Article 5</ContentsNumber>
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<ContentsNumber>CHAPTER IV</ContentsNumber>
<ContentsTitle> TAXABLE TRANSACTIONS </ContentsTitle>
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<ContentsNumber>Article 6</ContentsNumber>
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<ContentsNumber>Article 6a</ContentsNumber>
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<ContentsNumber>Article 6b</ContentsNumber>
<ContentsTitle Generated="true">(1) Broadcasting services shall include services consisting of audio and...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-7" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/7" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/7/2020-01-31">
<ContentsNumber>Article 7</ContentsNumber>
<ContentsTitle Generated="true">(1) ‘Electronically supplied services’ as referred to in Directive 2006/112/EC...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-8" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/8" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/8/2020-01-31">
<ContentsNumber>Article 8</ContentsNumber>
<ContentsTitle Generated="true">If a taxable person only assembles the various parts of...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-9" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/9" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/9/2020-01-31">
<ContentsNumber>Article 9</ContentsNumber>
<ContentsTitle Generated="true">The sale of an option, where such a sale is...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-9a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/9a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/9a/2020-01-31">
<ContentsNumber>Article 9a</ContentsNumber>
<ContentsTitle Generated="true">(1) For the application of Article 28 of Directive 2006/112/EC,...</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="chapter-V" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V" RestrictStartDate="2019-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/2020-01-31">
<ContentsNumber>CHAPTER V</ContentsNumber>
<ContentsTitle> PLACE OF TAXABLE TRANSACTIONS </ContentsTitle>
<ContentsEUSection ContentRef="chapter-V-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/1" RestrictStartDate="2017-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/1/2020-01-31">
<ContentsNumber>SECTION 1</ContentsNumber>
<ContentsTitle> Concepts </ContentsTitle>
<ContentsItem ContentRef="article-10" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/10" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/10/2020-01-31">
<ContentsNumber>Article 10</ContentsNumber>
<ContentsTitle Generated="true">(1) For the application of Articles 44 and 45 of...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-11" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/11" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/11/2020-01-31">
<ContentsNumber>Article 11</ContentsNumber>
<ContentsTitle Generated="true">(1) For the application of Article 44 of Directive 2006/112/EC,...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-12" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/12" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/12/2020-01-31">
<ContentsNumber>Article 12</ContentsNumber>
<ContentsTitle Generated="true">For the application of Directive 2006/112/EC, the ‘permanent address’ of...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-13" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/13" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/13/2020-01-31">
<ContentsNumber>Article 13</ContentsNumber>
<ContentsTitle Generated="true">The place where a natural person ‘usually resides’, whether or...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-13a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/13a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/13a/2020-01-31">
<ContentsNumber>Article 13a</ContentsNumber>
<ContentsTitle Generated="true">The place where a non-taxable legal person is established, as...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-13b" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/13b" RestrictStartDate="2017-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/13b/2020-01-31">
<ContentsNumber>Article 13b</ContentsNumber>
<ContentsTitle Generated="true">For the application of Directive 2006/112/EC, the following shall be...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-V-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/2" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/2/2020-01-31">
<ContentsNumber>SECTION 2</ContentsNumber>
<ContentsTitle> Place of supply of goods </ContentsTitle>
<ContentsItem ContentRef="article-14" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/14" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/14/2020-01-31">
<ContentsNumber>Article 14</ContentsNumber>
<ContentsTitle Generated="true">Where in the course of a calendar year the threshold...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-15" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/15" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/15/2020-01-31">
<ContentsNumber>Article 15</ContentsNumber>
<ContentsTitle Generated="true">The section of a passenger transport operation effected within the...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-V-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/3" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/3/2020-01-31">
<ContentsNumber>SECTION 3</ContentsNumber>
<ContentsTitle> Place of intra-Community acquisitions of goods </ContentsTitle>
<ContentsItem ContentRef="article-16" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/16" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/16/2020-01-31">
<ContentsNumber>Article 16</ContentsNumber>
<ContentsTitle Generated="true">Where an intra-Community acquisition of goods within the meaning of...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-V-section-4" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4" RestrictStartDate="2019-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/2020-01-31">
<ContentsNumber>SECTION 4</ContentsNumber>
<ContentsTitle> Place of supply of services </ContentsTitle>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/1" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/1/2020-01-31">
<ContentsNumber>Subsection 1</ContentsNumber>
<ContentsTitle> Status of the customer </ContentsTitle>
<ContentsItem ContentRef="article-17" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/17" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/17/2020-01-31">
<ContentsNumber>Article 17</ContentsNumber>
<ContentsTitle Generated="true">(1) If the place of supply of services depends on...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-18" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/18" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/18/2020-01-31">
<ContentsNumber>Article 18</ContentsNumber>
<ContentsTitle Generated="true">(1) Unless he has information to the contrary, the supplier...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/2" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/2/2020-01-31">
<ContentsNumber>Subsection 2</ContentsNumber>
<ContentsTitle> Capacity of the customer </ContentsTitle>
<ContentsItem ContentRef="article-19" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/19" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/19/2020-01-31">
<ContentsNumber>Article 19</ContentsNumber>
<ContentsTitle Generated="true">For the purpose of applying the rules concerning the place...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-3" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/3" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/3/2020-01-31">
<ContentsNumber>Subsection 3</ContentsNumber>
<ContentsTitle> Location of the customer </ContentsTitle>
<ContentsItem ContentRef="article-20" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/20" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/20/2020-01-31">
<ContentsNumber>Article 20</ContentsNumber>
<ContentsTitle Generated="true">Where a supply of services carried out for a taxable...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-21" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/21" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/21/2020-01-31">
<ContentsNumber>Article 21</ContentsNumber>
<ContentsTitle Generated="true">Where a supply of services to a taxable person, or...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-22" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/22" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/22/2020-01-31">
<ContentsNumber>Article 22</ContentsNumber>
<ContentsTitle Generated="true">(1) In order to identify the customer’s fixed establishment to...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-23" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/23" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/23/2020-01-31">
<ContentsNumber>Article 23</ContentsNumber>
<ContentsTitle Generated="true">(1) From 1 January 2013, where, in accordance with the...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-24" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/24" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/24/2020-01-31">
<ContentsNumber>Article 24</ContentsNumber>
<ContentsTitle Generated="true">Where services covered by the first subparagraph of Article 56(2)...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-3a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/3a" RestrictStartDate="2019-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/3a/2020-01-31">
<ContentsNumber>Subsection 3a</ContentsNumber>
<ContentsTitle> Presumptions for the location of the customer </ContentsTitle>
<ContentsItem ContentRef="article-24a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/24a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/24a/2020-01-31">
<ContentsNumber>Article 24a</ContentsNumber>
<ContentsTitle Generated="true">(1) For the application of Articles 44, 58 and 59a...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-24b" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/24b" RestrictStartDate="2019-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/24b/2020-01-31">
<ContentsNumber>Article 24b</ContentsNumber>
<ContentsTitle Generated="true">For the application of Article 58 of Directive 2006/112/EC, where...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-24c" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/24c" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/24c/2020-01-31">
<ContentsNumber>Article 24c</ContentsNumber>
<ContentsTitle Generated="true">For the application of Article 56(2) of Directive 2006/112/EC, where...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-3b" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/3b" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/3b/2020-01-31">
<ContentsNumber>Subsection 3b</ContentsNumber>
<ContentsTitle> Rebuttal of presumptions </ContentsTitle>
<ContentsItem ContentRef="article-24d" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/24d" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/24d/2020-01-31">
<ContentsNumber>Article 24d</ContentsNumber>
<ContentsTitle Generated="true">(1) Where a supplier supplies a service listed in Article...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-3c" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/3c" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/3c/2020-01-31">
<ContentsNumber>Subsection 3c</ContentsNumber>
<ContentsTitle> Evidence for the identification of the location of the customer and rebuttal of presumptions </ContentsTitle>
<ContentsItem ContentRef="article-24e" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/24e" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/24e/2020-01-31">
<ContentsNumber>Article 24e</ContentsNumber>
<ContentsTitle Generated="true">For the purposes of applying the rules in Article 56(2)...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-24f" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/24f" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/24f/2020-01-31">
<ContentsNumber>Article 24f</ContentsNumber>
<ContentsTitle Generated="true">For the purpose of applying the rules in Article 58...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-4" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/4" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/4/2020-01-31">
<ContentsNumber>Subsection 4</ContentsNumber>
<ContentsTitle> Common provision regarding determination of the status, the capacity and the location of the customer </ContentsTitle>
<ContentsItem ContentRef="article-25" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/25" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/25/2020-01-31">
<ContentsNumber>Article 25</ContentsNumber>
<ContentsTitle Generated="true">For the application of the rules governing the place of...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-5" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/5" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/5/2020-01-31">
<ContentsNumber>Subsection 5</ContentsNumber>
<ContentsTitle> Supply of services governed by the general rules </ContentsTitle>
<ContentsItem ContentRef="article-26" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/26" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/26/2020-01-31">
<ContentsNumber>Article 26</ContentsNumber>
<ContentsTitle Generated="true">A transaction whereby a body assigns television broadcasting rights in...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-27" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/27" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/27/2020-01-31">
<ContentsNumber>Article 27</ContentsNumber>
<ContentsTitle Generated="true">The supply of services which consist in applying for or...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-28" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/28" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/28/2020-01-31">
<ContentsNumber>Article 28</ContentsNumber>
<ContentsTitle Generated="true">In so far as they constitute a single service, the...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-29" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/29" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/29/2020-01-31">
<ContentsNumber>Article 29</ContentsNumber>
<ContentsTitle Generated="true">Without prejudice to Article 41 of this Regulation, the supply...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-6" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/6" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/6/2020-01-31">
<ContentsNumber>Subsection 6</ContentsNumber>
<ContentsTitle> Supply of services by intermediaries </ContentsTitle>
<ContentsItem ContentRef="article-30" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/30" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/30/2020-01-31">
<ContentsNumber>Article 30</ContentsNumber>
<ContentsTitle Generated="true">The supply of services of intermediaries as referred to in...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-31" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/31" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/31/2020-01-31">
<ContentsNumber>Article 31</ContentsNumber>
<ContentsTitle Generated="true">Services supplied by intermediaries acting in the name and on...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-6a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/6a" RestrictStartDate="2017-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/6a/2020-01-31">
<ContentsNumber>Subsection 6a</ContentsNumber>
<ContentsTitle> Supply of services connected with immovable property </ContentsTitle>
<ContentsItem ContentRef="article-31a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/31a" RestrictStartDate="2017-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/31a/2020-01-31">
<ContentsNumber>Article 31a</ContentsNumber>
<ContentsTitle Generated="true">(1) Services connected with immovable property, as referred to in...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-31b" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/31b" RestrictStartDate="2017-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/31b/2020-01-31">
<ContentsNumber>Article 31b</ContentsNumber>
<ContentsTitle Generated="true">Where equipment is put at the disposal of a customer...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-31c" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/31c" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/31c/2020-01-31">
<ContentsNumber>Article 31c</ContentsNumber>
<ContentsTitle Generated="true">For the purpose of determining the place of supply of...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-7" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/7" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/7/2020-01-31">
<ContentsNumber>Subsection 7</ContentsNumber>
<ContentsTitle> Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services </ContentsTitle>
<ContentsItem ContentRef="article-32" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/32" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/32/2020-01-31">
<ContentsNumber>Article 32</ContentsNumber>
<ContentsTitle Generated="true">(1) Services in respect of admission to cultural, artistic, sporting,...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-33" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/33" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/33/2020-01-31">
<ContentsNumber>Article 33</ContentsNumber>
<ContentsTitle Generated="true">The ancillary services referred to in Article 53 of Directive...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-33a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/33a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/33a/2020-01-31">
<ContentsNumber>Article 33a</ContentsNumber>
<ContentsTitle Generated="true">The supply of tickets granting access to a cultural, artistic,...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-8" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/8" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/8/2020-01-31">
<ContentsNumber>Subsection 8</ContentsNumber>
<ContentsTitle> Supply of ancillary transport services and valuations of and work on movable property </ContentsTitle>
<ContentsItem ContentRef="article-34" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/34" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/34/2020-01-31">
<ContentsNumber>Article 34</ContentsNumber>
<ContentsTitle Generated="true">Except where the goods being assembled become part of immovable...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-9" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/9" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/9/2020-01-31">
<ContentsNumber>Subsection 9</ContentsNumber>
<ContentsTitle> Supply of restaurant and catering services on board means of transport </ContentsTitle>
<ContentsItem ContentRef="article-35" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/35" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/35/2020-01-31">
<ContentsNumber>Article 35</ContentsNumber>
<ContentsTitle Generated="true">The section of a passenger transport operation effected within the...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-36" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/36" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/36/2020-01-31">
<ContentsNumber>Article 36</ContentsNumber>
<ContentsTitle Generated="true">Where restaurant services and catering services are supplied during the...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-37" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/37" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/37/2020-01-31">
<ContentsNumber>Article 37</ContentsNumber>
<ContentsTitle Generated="true">The place of supply of a restaurant service or catering...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-10" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/10" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/10/2020-01-31">
<ContentsNumber>Subsection 10</ContentsNumber>
<ContentsTitle> Hiring of means of transport </ContentsTitle>
<ContentsItem ContentRef="article-38" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/38" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/38/2020-01-31">
<ContentsNumber>Article 38</ContentsNumber>
<ContentsTitle Generated="true">(1) ‘Means of transport’ as referred to in Article 56...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-39" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/39" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/39/2020-01-31">
<ContentsNumber>Article 39</ContentsNumber>
<ContentsTitle Generated="true">(1) For the application of Article 56 of Directive 2006/112/EC,...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-40" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/40" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/40/2020-01-31">
<ContentsNumber>Article 40</ContentsNumber>
<ContentsTitle Generated="true">The place where the means of transport is actually put...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-V-section-4-subsection-11" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/11" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/11/2020-01-31">
<ContentsNumber>Subsection 11</ContentsNumber>
<ContentsTitle> Supply of services to non-taxable persons outside the Community </ContentsTitle>
<ContentsItem ContentRef="article-41" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/41" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/41/2020-01-31">
<ContentsNumber>Article 41</ContentsNumber>
<ContentsTitle Generated="true">The supply of services of translation of texts to a...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="chapter-VI" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VI" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/2020-01-31">
<ContentsNumber>CHAPTER VI</ContentsNumber>
<ContentsTitle> TAXABLE AMOUNT </ContentsTitle>
<ContentsItem ContentRef="article-42" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/42" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/42/2020-01-31">
<ContentsNumber>Article 42</ContentsNumber>
<ContentsTitle Generated="true">Where a supplier of goods or services, as a condition...</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="chapter-VII" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VII" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VII/2020-01-31">
<ContentsNumber>CHAPTER VII</ContentsNumber>
<ContentsTitle> RATES </ContentsTitle>
<ContentsItem ContentRef="article-43" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/43" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/43/2020-01-31">
<ContentsNumber>Article 43</ContentsNumber>
<ContentsTitle Generated="true">‘Provision of holiday accommodation’ as referred to in point (12)...</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="chapter-VIII" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VIII" RestrictStartDate="2020-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VIII/2020-01-31">
<ContentsNumber>CHAPTER VIII</ContentsNumber>
<ContentsTitle> EXEMPTIONS </ContentsTitle>
<ContentsEUSection ContentRef="chapter-VIII-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VIII/section/1" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VIII/section/1/2020-01-31">
<ContentsNumber>SECTION 1</ContentsNumber>
<ContentsTitle> Exemptions for certain activities in the public interest </ContentsTitle>
<ContentsItem ContentRef="article-44" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/44" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/44/2020-01-31">
<ContentsNumber>Article 44</ContentsNumber>
<ContentsTitle Generated="true">Vocational training or retraining services provided under the conditions set...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-VIII-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VIII/section/2" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VIII/section/2/2020-01-31">
<ContentsNumber>SECTION 2</ContentsNumber>
<ContentsTitle> Exemptions for other activities </ContentsTitle>
<ContentsItem ContentRef="article-45" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/45" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/45/2020-01-31">
<ContentsNumber>Article 45</ContentsNumber>
<ContentsTitle Generated="true">The exemption provided for in point (e) of Article 135(1)...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-VIII-section-2A" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VIII/section/2A" RestrictStartDate="2020-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VIII/section/2A/2020-01-31">
<ContentsNumber>SECTION 2A</ContentsNumber>
<ContentsTitle> Exemptions for intra-Community transactions </ContentsTitle>
<ContentsItem ContentRef="article-45a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/45a" RestrictStartDate="2020-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/45a/2020-01-31">
<ContentsNumber>Article 45a</ContentsNumber>
<ContentsTitle Generated="true">(1) For the purpose of applying the exemptions laid down...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-VIII-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VIII/section/3" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VIII/section/3/2020-01-31">
<ContentsNumber>SECTION 3</ContentsNumber>
<ContentsTitle> Exemptions on importation </ContentsTitle>
<ContentsItem ContentRef="article-46" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/46" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/46/2020-01-31">
<ContentsNumber>Article 46</ContentsNumber>
<ContentsTitle Generated="true">The exemption provided for in Article 144 of Directive 2006/112/EC...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-VIII-section-4" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VIII/section/4" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VIII/section/4/2020-01-31">
<ContentsNumber>SECTION 4</ContentsNumber>
<ContentsTitle> Exemptions on exportation </ContentsTitle>
<ContentsItem ContentRef="article-47" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/47" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/47/2020-01-31">
<ContentsNumber>Article 47</ContentsNumber>
<ContentsTitle Generated="true">‘Means of transport for private use’ as referred to in...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-48" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/48" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/48/2020-01-31">
<ContentsNumber>Article 48</ContentsNumber>
<ContentsTitle Generated="true">In order to determine whether, as a condition for the...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-VIII-section-5" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/VIII/section/5" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/VIII/section/5/2020-01-31">
<ContentsNumber>SECTION 5</ContentsNumber>
<ContentsTitle> Exemptions relating to certain transactions treated as exports </ContentsTitle>
<ContentsItem ContentRef="article-49" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/49" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/49/2020-01-31">
<ContentsNumber>Article 49</ContentsNumber>
<ContentsTitle Generated="true">The exemption provided for in Article 151 of Directive 2006/112/EC...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-50" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/50" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/50/2020-01-31">
<ContentsNumber>Article 50</ContentsNumber>
<ContentsTitle Generated="true">(1) In order to qualify for recognition as an international...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-51" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/51" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/51/2020-01-31">
<ContentsNumber>Article 51</ContentsNumber>
<ContentsTitle Generated="true">(1) Where the recipient of a supply of goods or...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="chapter-IX" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IX" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/IX/2020-01-31">
<ContentsNumber>CHAPTER IX</ContentsNumber>
<ContentsTitle> DEDUCTIONS </ContentsTitle>
<ContentsItem ContentRef="article-52" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/52" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/52/2020-01-31">
<ContentsNumber>Article 52</ContentsNumber>
<ContentsTitle Generated="true">Where the Member State of importation has introduced an electronic...</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="chapter-X" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/X" RestrictStartDate="2020-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/X/2020-01-31">
<ContentsNumber>CHAPTER X</ContentsNumber>
<ContentsTitle> OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS </ContentsTitle>
<ContentsEUSection ContentRef="chapter-X-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/X/section/1" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/X/section/1/2020-01-31">
<ContentsNumber>SECTION 1</ContentsNumber>
<ContentsTitle> Persons liable to pay the VAT </ContentsTitle>
<ContentsItem ContentRef="article-53" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/53" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/53/2020-01-31">
<ContentsNumber>Article 53</ContentsNumber>
<ContentsTitle Generated="true">(1) For the application of Article 192a of Directive 2006/112/EC,...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-54" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/54" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/54/2020-01-31">
<ContentsNumber>Article 54</ContentsNumber>
<ContentsTitle Generated="true">Where a taxable person has established his place of business...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-X-section-1A" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/X/section/1A" RestrictStartDate="2020-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/X/section/1A/2020-01-31">
<ContentsNumber>SECTION 1A</ContentsNumber>
<ContentsTitle> General obligations </ContentsTitle>
<ContentsItem ContentRef="article-54a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/54a" RestrictStartDate="2020-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/54a/2020-01-31">
<ContentsNumber>Article 54a</ContentsNumber>
<ContentsTitle Generated="true">(1) The register referred to in Article 243(3) of Directive 2006/112/EC that...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-X-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/X/section/2" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/X/section/2/2020-01-31">
<ContentsNumber>SECTION 2</ContentsNumber>
<ContentsTitle> Miscellaneous provisions </ContentsTitle>
<ContentsItem ContentRef="article-55" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/55" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/55/2020-01-31">
<ContentsNumber>Article 55</ContentsNumber>
<ContentsTitle Generated="true">For the transactions referred to in Article 262 of Directive...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="chapter-XI" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/2020-01-31">
<ContentsNumber>CHAPTER XI</ContentsNumber>
<ContentsTitle> SPECIAL SCHEMES </ContentsTitle>
<ContentsEUSection ContentRef="chapter-XI-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/1" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/1/2020-01-31">
<ContentsNumber>SECTION 1</ContentsNumber>
<ContentsTitle> Special scheme for investment gold </ContentsTitle>
<ContentsItem ContentRef="article-56" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/56" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/56/2020-01-31">
<ContentsNumber>Article 56</ContentsNumber>
<ContentsTitle Generated="true">‘Weights accepted by the bullion markets’ as referred to in...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-57" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57/2020-01-31">
<ContentsNumber>Article 57</ContentsNumber>
<ContentsTitle Generated="true">For the purposes of establishing the list of gold coins...</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="chapter-XI-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/2020-01-31">
<ContentsNumber>SECTION 2</ContentsNumber>
<ContentsTitle> Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC) </ContentsTitle>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/1" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/1/2020-01-31">
<ContentsNumber>Subsection 1</ContentsNumber>
<ContentsTitle> Definitions </ContentsTitle>
<ContentsItem ContentRef="article-57a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57a/2020-01-31">
<ContentsNumber>Article 57a</ContentsNumber>
<ContentsTitle Generated="true">For the purposes of this Section, the following definitions shall...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/2" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/2/2020-01-31">
<ContentsNumber>Subsection 2</ContentsNumber>
<ContentsTitle> Application of the Union scheme </ContentsTitle>
<ContentsItem ContentRef="article-57b" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57b" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57b/2020-01-31">
<ContentsNumber>Article 57b</ContentsNumber>
<ContentsTitle Generated="true">Where a taxable person using the Union scheme has established...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-3" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/3" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/3/2020-01-31">
<ContentsNumber>Subsection 3</ContentsNumber>
<ContentsTitle> Scope of the Union scheme </ContentsTitle>
<ContentsItem ContentRef="article-57c" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57c" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57c/2020-01-31">
<ContentsNumber>Article 57c</ContentsNumber>
<ContentsTitle Generated="true">The Union scheme shall not apply to telecommunications, broadcasting or...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-4" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/4" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/4/2020-01-31">
<ContentsNumber>Subsection 4</ContentsNumber>
<ContentsTitle> Identification </ContentsTitle>
<ContentsItem ContentRef="article-57d" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57d" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57d/2020-01-31">
<ContentsNumber>Article 57d</ContentsNumber>
<ContentsTitle Generated="true">When a taxable person informs the Member State of identification...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-57e" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57e" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57e/2020-01-31">
<ContentsNumber>Article 57e</ContentsNumber>
<ContentsTitle Generated="true">The Member State of identification shall identify the taxable person...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-57f" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57f" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57f/2020-01-31">
<ContentsNumber>Article 57f</ContentsNumber>
<ContentsTitle Generated="true">(1) Where a taxable person using the Union scheme ceases...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-57g" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57g" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57g/2020-01-31">
<ContentsNumber>Article 57g</ContentsNumber>
<ContentsTitle Generated="true">A taxable person using a special scheme may cease using...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-5" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/5" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/5/2020-01-31">
<ContentsNumber>Subsection 5</ContentsNumber>
<ContentsTitle> Reporting obligations </ContentsTitle>
<ContentsItem ContentRef="article-57h" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/57h" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/57h/2020-01-31">
<ContentsNumber>Article 57h</ContentsNumber>
<ContentsTitle Generated="true">(1) A taxable person shall, no later than the tenth...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-6" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/6" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/6/2020-01-31">
<ContentsNumber>Subsection 6</ContentsNumber>
<ContentsTitle> Exclusion </ContentsTitle>
<ContentsItem ContentRef="article-58" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/58" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/58/2020-01-31">
<ContentsNumber>Article 58</ContentsNumber>
<ContentsTitle Generated="true">Where at least one of the criteria for exclusion laid...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-58a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/58a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/58a/2020-01-31">
<ContentsNumber>Article 58a</ContentsNumber>
<ContentsTitle Generated="true">A taxable person using a special scheme who has, for...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-58b" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/58b" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/58b/2020-01-31">
<ContentsNumber>Article 58b</ContentsNumber>
<ContentsTitle Generated="true">(1) Where a taxable person is excluded from one of...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-58c" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/58c" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/58c/2020-01-31">
<ContentsNumber>Article 58c</ContentsNumber>
<ContentsTitle Generated="true">A taxable person who has been excluded from one of...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-7" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/7" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/7/2020-01-31">
<ContentsNumber>Subsection 7</ContentsNumber>
<ContentsTitle> VAT return </ContentsTitle>
<ContentsItem ContentRef="article-59" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/59" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/59/2020-01-31">
<ContentsNumber>Article 59</ContentsNumber>
<ContentsTitle Generated="true">(1) Any return period within the meaning of Article 364...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-59a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/59a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/59a/2020-01-31">
<ContentsNumber>Article 59a</ContentsNumber>
<ContentsTitle Generated="true">Where a taxable person using a special scheme has supplied...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-60" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/60" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/60/2020-01-31">
<ContentsNumber>Article 60</ContentsNumber>
<ContentsTitle Generated="true">Amounts on VAT returns made under the special schemes shall...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-60a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/60a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/60a/2020-01-31">
<ContentsNumber>Article 60a</ContentsNumber>
<ContentsTitle Generated="true">The Member State of identification shall remind, by electronic means,...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-61" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/61" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/61/2020-01-31">
<ContentsNumber>Article 61</ContentsNumber>
<ContentsTitle Generated="true">(1) Changes to the figures contained in a VAT return...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-61a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/61a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/61a/2020-01-31">
<ContentsNumber>Article 61a</ContentsNumber>
<ContentsTitle Generated="true">If a taxable person: ceases to use one of the...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-8" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/8" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/8/2020-01-31">
<ContentsNumber>Subsection 8</ContentsNumber>
<ContentsTitle> Currency </ContentsTitle>
<ContentsItem ContentRef="article-61b" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/61b" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/61b/2020-01-31">
<ContentsNumber>Article 61b</ContentsNumber>
<ContentsTitle Generated="true">Where a Member State of identification whose currency is not...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-9" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/9" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/9/2020-01-31">
<ContentsNumber>Subsection 9</ContentsNumber>
<ContentsTitle> Payments </ContentsTitle>
<ContentsItem ContentRef="article-62" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/62" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/62/2020-01-31">
<ContentsNumber>Article 62</ContentsNumber>
<ContentsTitle Generated="true">Without prejudice to the third paragraph of Article 63a, and...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-63" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/63" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/63/2020-01-31">
<ContentsNumber>Article 63</ContentsNumber>
<ContentsTitle Generated="true">A Member State of identification which receives a payment in...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-63a" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/63a" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/63a/2020-01-31">
<ContentsNumber>Article 63a</ContentsNumber>
<ContentsTitle Generated="true">Where a taxable person has submitted a VAT return under...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-63b" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/63b" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/63b/2020-01-31">
<ContentsNumber>Article 63b</ContentsNumber>
<ContentsTitle Generated="true">Where no VAT return has been submitted, or where the...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
<ContentsEUSubsection ContentRef="chapter-XI-section-2-subsection-10" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/2/subsection/10" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/subsection/10/2020-01-31">
<ContentsNumber>Subsection 10</ContentsNumber>
<ContentsTitle> Records </ContentsTitle>
<ContentsItem ContentRef="article-63c" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/63c" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/63c/2020-01-31">
<ContentsNumber>Article 63c</ContentsNumber>
<ContentsTitle Generated="true">(1) In order to be regarded as sufficiently detailed within...</ContentsTitle>
</ContentsItem>
</ContentsEUSubsection>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="chapter-XII" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XII" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/XII/2020-01-31">
<ContentsNumber>CHAPTER XII</ContentsNumber>
<ContentsTitle> FINAL PROVISIONS </ContentsTitle>
<ContentsItem ContentRef="article-64" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/64" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/64/2020-01-31">
<ContentsNumber>Article 64</ContentsNumber>
<ContentsTitle Generated="true">Regulation (EC) No 1777/2005 is hereby repealed. References made to...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-65" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/65" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/65/2020-01-31">
<ContentsNumber>Article 65</ContentsNumber>
<ContentsTitle Generated="true">This Regulation shall enter into force on the 20th day...</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsSchedules RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
<ContentsSchedule ContentRef="annex-I" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/I" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/I/2020-01-31">
<ContentsNumber>ANNEX I</ContentsNumber>
<ContentsTitle> Article 7 of this Regulation </ContentsTitle>
<ContentsDivision ContentRef="annex-I-division-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/I/division/1" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/I/division/1/2020-01-31">
<ContentsNumber>(1)</ContentsNumber>
<ContentsTitle Generated="true">Point (1) of Annex II to Directive 2006/112/EC: </ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-I-division-2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/I/division/2" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/I/division/2/2020-01-31">
<ContentsNumber>(2)</ContentsNumber>
<ContentsTitle Generated="true">Point (2) of Annex II to Directive 2006/112/EC: </ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-I-division-3" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/I/division/3" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/I/division/3/2020-01-31">
<ContentsNumber>(3)</ContentsNumber>
<ContentsTitle Generated="true">Point (3) of Annex II to Directive 2006/112/EC: </ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-I-division-4" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/I/division/4" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/I/division/4/2020-01-31">
<ContentsNumber>(4)</ContentsNumber>
<ContentsTitle Generated="true">Point (4) of Annex II to Directive 2006/112/EC: </ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-I-division-5" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/I/division/5" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/I/division/5/2020-01-31">
<ContentsNumber>(5)</ContentsNumber>
<ContentsTitle Generated="true">Point (5) of Annex II to Directive 2006/112/EC: </ContentsTitle>
</ContentsDivision>
</ContentsSchedule>
<ContentsSchedule ContentRef="annex-II" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/2020-01-31">
<ContentsNumber>ANNEX II</ContentsNumber>
<ContentsTitle> Article 51 of this Regulation </ContentsTitle>
<ContentsDivision ContentRef="annex-II-annotations-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II/annotations/1" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/2020-01-31">
<ContentsTitle Generated="true">Explanatory notes </ContentsTitle>
<ContentsDivision ContentRef="annex-II-annotations-1-annotation-1" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II/annotations/1/annotation/1" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/1/2020-01-31">
<ContentsNumber>1.</ContentsNumber>
<ContentsTitle Generated="true">For the supplier and/or the authorised warehousekeeper, this certificate serves...</ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-II-annotations-1-annotation-2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II/annotations/1/annotation/2" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/2/2020-01-31">
<ContentsNumber>2.</ContentsNumber>
<ContentsTitle Generated="true">The general specification of the paper to be used is...</ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-II-annotations-1-annotation-3" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II/annotations/1/annotation/3" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/3/2020-01-31">
<ContentsNumber>3.</ContentsNumber>
<ContentsTitle Generated="true">By its declaration in box 3 of the certificate, the...</ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-II-annotations-1-annotation-4" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II/annotations/1/annotation/4" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/4/2020-01-31">
<ContentsNumber>4.</ContentsNumber>
<ContentsTitle Generated="true">By its declaration in box 4 of the certificate, the...</ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-II-annotations-1-annotation-5" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II/annotations/1/annotation/5" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/5/2020-01-31">
<ContentsNumber>5.</ContentsNumber>
<ContentsTitle Generated="true">The reference to the purchase order form (box 5.B of...</ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-II-annotations-1-annotation-6" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II/annotations/1/annotation/6" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/6/2020-01-31">
<ContentsNumber>6.</ContentsNumber>
<ContentsTitle Generated="true">The abovementioned declaration by the eligible body/individual; shall be authenticated...</ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-II-annotations-1-annotation-7" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/II/annotations/1/annotation/7" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/7/2020-01-31">
<ContentsNumber>7.</ContentsNumber>
<ContentsTitle Generated="true">To simplify the procedure, the competent authority can dispense with...</ContentsTitle>
</ContentsDivision>
</ContentsDivision>
</ContentsSchedule>
<ContentsSchedule ContentRef="annex-III" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/III" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/III/2020-01-31">
<ContentsNumber>ANNEX III</ContentsNumber>
</ContentsSchedule>
<ContentsSchedule ContentRef="annex-IV" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/annex/IV" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2011/282/annex/IV/2020-01-31">
<ContentsNumber>ANNEX IV</ContentsNumber>
</ContentsSchedule>
</ContentsSchedules>
</Contents>
<EURetained>
<EUPrelims DocumentURI="http://www.legislation.gov.uk/eur/2011/282/introduction/2020-01-31" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/introduction" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I.">
<MultilineTitle>
<Text>
<Uppercase>Council Implementing Regulation</Uppercase>
(EU) No 282/2011
</Text>
<Text>of 15 March 2011</Text>
<Text>laying down implementing measures for Directive 2006/112/EC on the common system of value added tax</Text>
<Text>(recast)</Text>
</MultilineTitle>
<EUPreamble>
<P>
<Text>THE COUNCIL OF THE EUROPEAN UNION,</Text>
</P>
<P>
<Text>Having regard to the Treaty on the Functioning of the European Union,</Text>
</P>
<P>
<Text>
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
<FootnoteRef Ref="f00001"/>
, and in particular Article 397 thereof,
</Text>
</P>
<P>
<Text>Having regard to the proposal from the European Commission,</Text>
</P>
<P>
<Text>Whereas:</Text>
</P>
<Division>
<Number>(1)</Number>
<P>
<Text>
A number of substantial changes are to be made to Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax
<FootnoteRef Ref="f00002"/>
. It is desirable, for reasons of clarity and rationalisation, that the provisions in question should be recast.
</Text>
</P>
</Division>
<Division>
<Number>(2)</Number>
<P>
<Text>Directive 2006/112/EC contains rules on value added tax (VAT) which, in some cases, are subject to interpretation by the Member States. The adoption of common provisions implementing Directive 2006/112/EC should ensure that application of the VAT system complies more fully with the objective of the internal market, in cases where divergences in application have arisen or may arise which are incompatible with the proper functioning of such internal market. These implementing measures are legally binding only from the date of the entry into force of this Regulation and are without prejudice to the validity of the legislation and interpretation previously adopted by the Member States.</Text>
</P>
</Division>
<Division>
<Number>(3)</Number>
<P>
<Text>
Changes resulting from the adoption of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services
<FootnoteRef Ref="f00003"/>
should be reflected in this Regulation.
</Text>
</P>
</Division>
<Division>
<Number>(4)</Number>
<P>
<Text>The objective of this Regulation is to ensure uniform application of the current VAT system by laying down rules implementing Directive 2006/112/EC, in particular in respect of taxable persons, the supply of goods and services, and the place of taxable transactions. In accordance with the principle of proportionality as set out in Article 5(4) of the Treaty on European Union, this Regulation does not go beyond what is necessary in order to achieve this objective. Since it is binding and directly applicable in all Member States, uniformity of application will be best ensured by a Regulation.</Text>
</P>
</Division>
<Division>
<Number>(5)</Number>
<P>
<Text>These implementing provisions contain specific rules in response to selective questions of application and are designed to bring uniform treatment throughout the Union to those specific circumstances only. They are therefore not conclusive for other cases and, in view of their formulation, are to be applied restrictively.</Text>
</P>
</Division>
<Division>
<Number>(6)</Number>
<P>
<Text>If a non-taxable person changes residence and transfers a new means of transport, or a new means of transport returns to the Member State from which it was originally supplied exempt of VAT to the non-taxable person returning it, it should be clarified that such a transfer does not constitute the intra-Community acquisition of a new means of transport.</Text>
</P>
</Division>
<Division>
<Number>(7)</Number>
<P>
<Text>For certain services, it is sufficient for the supplier to demonstrate that the customer for these services, whether or not a taxable person, is located outside the Community for the supply of those services to fall outside the scope of VAT.</Text>
</P>
</Division>
<Division>
<Number>(8)</Number>
<P>
<Text>It should be specified that the allocation of a VAT identification number to a taxable person who makes or receives a supply of services to or from another Member State, and for which the VAT is payable solely by the customer, does not affect the right of that taxable person to benefit from non-taxation of his intra-Community acquisitions of goods. However, if the taxable person communicates his VAT identification number to the supplier in respect of an intra-Community acquisition of goods, he is in any event deemed to have opted to make those transactions subject to VAT.</Text>
</P>
</Division>
<Division>
<Number>(9)</Number>
<P>
<Text>
The further integration of the internal market has led to an increased need for cooperation by economic operators established in different Member States across internal borders and the development of European economic interest groupings (EEIGs), constituted in accordance with Council Regulation (EEC) No 2137/85 of 25 July 1985 on the European Economic Interest Grouping (EEIG)
<FootnoteRef Ref="f00004"/>
. It should therefore be clarified that EEIGs are taxable persons where they supply goods or services for consideration.
</Text>
</P>
</Division>
<Division>
<Number>(10)</Number>
<P>
<Text>It is necessary to clearly define restaurant and catering services, the distinction between the two, and the appropriate treatment of these services.</Text>
</P>
</Division>
<Division>
<Number>(11)</Number>
<P>
<Text>In order to enhance clarity, the transactions identified as electronically supplied services should be listed without the lists being definitive or exhaustive.</Text>
</P>
</Division>
<Division>
<Number>(12)</Number>
<P>
<Text>It is necessary, on the one hand, to establish that a transaction which consists solely of assembling the various parts of a machine provided by a customer must be considered as a supply of services, and, on the other hand, to establish the place of such supply when the service is supplied to a non-taxable person.</Text>
</P>
</Division>
<Division>
<Number>(13)</Number>
<P>
<Text>The sale of an option as a financial instrument should be treated as a supply of services separate from the underlying transactions to which the option relates.</Text>
</P>
</Division>
<Division>
<Number>(14)</Number>
<P>
<Text>To ensure the uniform application of rules relating to the place of taxable transactions, concepts such as the place where a taxable person has established his business, fixed establishment, permanent address and the place where a person usually resides should be clarified. While taking into account the case law of the Court of Justice, the use of criteria which are as clear and objective as possible should facilitate the practical application of these concepts.</Text>
</P>
</Division>
<Division>
<Number>(15)</Number>
<P>
<Text>Rules should be established to ensure the uniform treatment of supplies of goods once a supplier has exceeded the distance selling threshold for supplies to another Member State.</Text>
</P>
</Division>
<Division>
<Number>(16)</Number>
<P>
<Text>It should be clarified that the journey of the means of transport determines the section of a passenger transport operation effected within the Community, and not the journey of the passengers within it.</Text>
</P>
</Division>
<Division>
<Number>(17)</Number>
<P>
<Text>In the case of intra-Community acquisition of goods, the right of the Member State of acquisition to tax the acquisition should remain unaffected by the VAT treatment of the transaction in the Member States of departure.</Text>
</P>
</Division>
<Division>
<Number>(18)</Number>
<P>
<Text>The correct application of the rules governing the place of supply of services relies mainly on the status of the customer as a taxable or non-taxable person, and on the capacity in which he is acting. In order to determine the customer’s status as a taxable person, it is necessary to establish what the supplier should be required to obtain as evidence from his customer.</Text>
</P>
</Division>
<Division>
<Number>(19)</Number>
<P>
<Text>It should be clarified that when services supplied to a taxable person are intended for private use, including use by the customer’s staff, that taxable person cannot be deemed to be acting in his capacity as a taxable person. Communication by the customer of his VAT identification number to the supplier is sufficient to establish that the customer is acting in his capacity as a taxable person, unless the supplier has information to the contrary. It should also be ensured that a single service acquired for the business but also used for private purposes is only taxed in one place.</Text>
</P>
</Division>
<Division>
<Number>(20)</Number>
<P>
<Text>In order to determine the customer’s place of establishment precisely, the supplier of the service is required to verify the information provided by the customer.</Text>
</P>
</Division>
<Division>
<Number>(21)</Number>
<P>
<Text>Without prejudice to the general rule on the place of supply of services to a taxable person, where services are supplied to a customer established in more than one place, there should be rules to help the supplier determine the customer’s fixed establishment to which the service is provided, taking account of the circumstances. If the supplier of the services is not able to determine that place, there should be rules to clarify the supplier’s obligations. Those rules should not interfere with or change the customer’s obligations.</Text>
</P>
</Division>
<Division>
<Number>(22)</Number>
<P>
<Text>The time at which the supplier of the service must determine the status, the capacity and the location of the customer, whether a taxable person or not, should also be specified.</Text>
</P>
</Division>
<Division>
<Number>(23)</Number>
<P>
<Text>Without prejudice to the general application of the principle with respect to abusive practices to the provisions of this Regulation, it is appropriate to draw specific attention to its application to certain provisions of this Regulation.</Text>
</P>
</Division>
<Division>
<Number>(24)</Number>
<P>
<Text>Certain specific services such as the assignment of television broadcasting rights in respect of football matches, the translation of texts, services for claiming VAT refunds, and services as an intermediary to a non-taxable person involve cross-border scenarios or even the participation of economic operators established outside the Community. The place of supply of these services needs to be clearly determined in order to create greater legal certainty.</Text>
</P>
</Division>
<Division>
<Number>(25)</Number>
<P>
<Text>It should be specified that services supplied by an intermediary acting in the name and on behalf of another person who takes part in the provision of accommodation in the hotel sector are not governed by the specific rule for the supply of services connected with immovable property.</Text>
</P>
</Division>
<Division>
<Number>(26)</Number>
<P>
<Text>Where various services supplied in the framework of organising a funeral form part of a single service, the rule on the place of supply should also be determined.</Text>
</P>
</Division>
<Division>
<Number>(27)</Number>
<P>
<Text>In order to ensure uniform treatment of supplies of cultural, artistic, sporting, scientific, educational, entertainment and similar services, admission to such events and ancillary services which are related to admission need to be defined.</Text>
</P>
</Division>
<Division>
<Number>(28)</Number>
<P>
<Text>It is necessary to clarify the treatment of restaurant services and catering services supplied on board a means of transport when passenger transport is being carried out on the territory of several countries.</Text>
</P>
</Division>
<Division>
<Number>(29)</Number>
<P>
<Text>Given that particular rules for the hiring of a means of transport depend on the duration of its possession or use, it is necessary not only to establish which vehicles should be considered means of transport, but also to clarify the treatment of such a supply where one successive contract follows another. It is also necessary to determine the place where a means of transport is actually put at the disposal of the customer.</Text>
</P>
</Division>
<Division>
<Number>(30)</Number>
<P>
<Text>In certain specific circumstances a credit or debit card handling fee which is paid in connection with a transaction should not reduce the taxable amount for that transaction.</Text>
</P>
</Division>
<Division>
<Number>(31)</Number>
<P>
<Text>It is necessary to clarify that the reduced rate may be applied to the hiring out of tents, caravans and mobile homes installed on camping sites and used as accommodation.</Text>
</P>
</Division>
<Division>
<Number>(32)</Number>
<P>
<Text>Vocational training or retraining should include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes, regardless of the duration of a course.</Text>
</P>
</Division>
<Division>
<Number>(33)</Number>
<P>
<Text>Platinum nobles should be treated as being excluded from the exemptions for currency, bank notes and coins.</Text>
</P>
</Division>
<Division>
<Number>(34)</Number>
<P>
<Text>It should be specified that the exemption of the supply of services relating to the importation of goods the value of which is included in the taxable amount of those goods should cover transport services carried out during a change of residence.</Text>
</P>
</Division>
<Division>
<Number>(35)</Number>
<P>
<Text>Goods transported outside the Community by the purchaser thereof and used for the equipping, fuelling or provisioning of means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law and associations, should be excluded from the exemption for export transactions.</Text>
</P>
</Division>
<Division>
<Number>(36)</Number>
<P>
<Text>To guarantee uniform administrative practices for the calculation of the minimum value for exemption on exportation of goods carried in the personal luggage of travellers, the provisions on such calculations should be harmonised.</Text>
</P>
</Division>
<Division>
<Number>(37)</Number>
<P>
<Text>It should be specified that the exemption for certain transactions treated as exports should also apply to services covered by the special scheme for electronically supplied services.</Text>
</P>
</Division>
<Division>
<Number>(38)</Number>
<P>
<Text>A body to be set up under the legal framework for a European Research Infrastructure Consortium (ERIC) should only qualify as an international body for the purposes of exemption from VAT where it fulfils certain conditions. The features necessary for it to benefit from exemption should therefore be identified.</Text>
</P>
</Division>
<Division>
<Number>(39)</Number>
<P>
<Text>Supplies of goods and services under diplomatic and consular arrangements, or to recognised international bodies, or to certain armed forces are exempt from VAT subject to certain limits and conditions. In order that a taxable person making such a supply from another Member State can establish that the conditions and limits for this exemption are met, an exemption certificate should be established.</Text>
</P>
</Division>
<Division>
<Number>(40)</Number>
<P>
<Text>Electronic import documents should also be admitted to exercise the right to deduct, where they fulfil the same requirements as paper-based documents.</Text>
</P>
</Division>
<Division>
<Number>(41)</Number>
<P>
<Text>Where a supplier of goods or services has a fixed establishment within the territory of the Member State where the tax is due, the circumstances under which that establishment should be liable for payment of VAT should be specified.</Text>
</P>
</Division>
<Division>
<Number>(42)</Number>
<P>
<Text>It should be clarified that a taxable person who has established his business within the territory of the Member State where the tax is due must be deemed to be a taxable person established in that Member State for the purposes of liability for the tax, even when that place of business is not involved in the supply of goods or services.</Text>
</P>
</Division>
<Division>
<Number>(43)</Number>
<P>
<Text>It should be clarified that every taxable person is required to communicate his VAT identification number, as soon as he has one, for certain taxable transactions in order to ensure fairer collection of the tax.</Text>
</P>
</Division>
<Division>
<Number>(44)</Number>
<P>
<Text>Weights for investment gold which are definitely accepted by the bullion market should be named and a common date for establishing the value of gold coins be determined to ensure equal treatment of economic operators.</Text>
</P>
</Division>
<Division>
<Number>(45)</Number>
<P>
<Text>The special scheme for taxable persons not established in the Community, supplying services electronically to non-taxable persons established or resident within the Community, is subject to certain conditions. Where those conditions are no longer fulfilled, the consequences thereof should, in particular, be made clear.</Text>
</P>
</Division>
<Division>
<Number>(46)</Number>
<P>
<Text>Certain changes result from Directive 2008/8/EC. Since those changes concern, on the one hand, the taxation of the long-term hiring of means of transport as from 1 January 2013 and, on the other, the taxation of electronically supplied services as from 1 January 2015, it should be specified that the corresponding Articles of this Regulation apply only as from those dates,</Text>
</P>
</Division>
<P>
<Text>HAS ADOPTED THIS REGULATION:</Text>
</P>
</EUPreamble>
</EUPrelims>
</EURetained>
<Footnotes>
<Footnote id="f00001">
<FootnoteText>
<Para>
<Text>
<Citation id="c00001" Class="EuropeanUnionOfficialJournal" Year="2006" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2006.347.01.0001.01.ENG" Date="2006-12-11">OJ L 347, 11.12.2006, p. 1</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00002">
<FootnoteText>
<Para>
<Text>
<Citation id="c00002" Class="EuropeanUnionOfficialJournal" Year="2005" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2005.288.01.0001.01.ENG" Date="2005-10-29">OJ L 288, 29.10.2005, p. 1</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00003">
<FootnoteText>
<Para>
<Text>
<Citation id="c00003" Class="EuropeanUnionOfficialJournal" Year="2008" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2008.044.01.0011.01.ENG" Date="2008-02-20">OJ L 44, 20.2.2008, p. 11</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00004">
<FootnoteText>
<Para>
<Text>
<Citation id="c00004" Class="EuropeanUnionOfficialJournal" Year="1985" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1985.199.01.0001.01.ENG" Date="1985-07-31">OJ L 199, 31.7.1985, p. 1</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
</Legislation>