Council Directive 2006/112/ECShow full title

[F1 Article 48 U.K.

The place of supply of passenger transport shall be the place where the transport takes place, proportionate to the distances covered.]

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.