TITLE VPLACE OF TAXABLE TRANSACTIONS
F1CHAPTER 3Place of supply of services
Annotations:
Amendments (Textual)
Section 3Particular provisions
Subsection 3Supply of transport
Article 51
‘Intra-Community transport of goods’ shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.
‘Place of departure’ shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located and ‘place of arrival’ shall mean the place where transport of the goods actually ends.
Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.