http://www.legislation.gov.uk/id/eudr/2006/112

http://www.legislation.gov.uk/eudr/2006/112/article/54/2010-01-01

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

Council Directive 2006/112/EC

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

2021-02-09

King's Printer of Acts of Parliament

https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20100101

text

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2010-01-01

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

Title XII Ch. 7

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods

Directive

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

Title XII Ch. 6 Text

Directive

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

Art. 242a

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

Title V Ch. 3a

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

Title XII Ch. 8

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

SECTION 2 Text

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

Art. 66a

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

Art. 14a

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

Title XII Ch. 6 s. 3 Text

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

Title XII Ch. 6 Ch. 4

Directive

TITLE VPLACE OF TAXABLE TRANSACTIONS

F1CHAPTER 3Place of supply of services

Annotations:

Amendments (Textual)

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

Section 3Particular provisions

Subsection 4Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property

Article 54

The place of supply of the following services to non-taxable persons shall be the place where the services are physically carried out:

(a)
ancillary transport activities such as loading, unloading, handling and similar activities;
(b)
valuations of and work on movable tangible property.