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TITLE V U.K. PLACE OF TAXABLE TRANSACTIONS

[F1 CHAPTER 3 U.K. Place of supply of services

Section 3 U.K. Particular provisions

Subsection 3 U.K. Supply of transport

Article 52 U.K.

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

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.