Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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1. The place of supply of restaurant and catering services which are physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be at the point of departure of the passenger transport operation.
2. For the purposes of paragraph 1, ‘ section of a passenger transport operation effected within the Community ’ shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.
‘ Point of departure of a passenger transport operation ’ shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.
‘ Point of arrival of a passenger transport operation ’ shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.
In the case of a return trip, the return leg shall be regarded as a separate transport operation.]
Textual Amendments
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