Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE V U.K. PLACE OF TAXABLE TRANSACTIONS

CHAPTER 3 U.K. Place of supply of services

Section 2 U.K. Particular provisions

Subsection 3 U.K. Supply of transport

Article 51 U.K.

Member States need not apply VAT to that part of the intra-Community transport of goods taking place over waters which do not form part of the territory of the Community.