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- Point in Time (15/03/2011)
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Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
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CHAPTER V PLACE OF TAXABLE TRANSACTIONS
Article 10.(1) For the application of Articles 44 and 45 of...
Article 11.(1) For the application of Article 44 of Directive 2006/112/EC,...
Article 12.For the application of Directive 2006/112/EC, the ‘permanent address’ of...
Article 13.The place where a natural person ‘usually resides’, whether or...
SECTION 4 Place of supply of services
Subsection 3 Location of the customer
Article 20.Where a supply of services carried out for a taxable...
Article 21.Where a supply of services to a taxable person, or...
Article 22.(1) In order to identify the customer’s fixed establishment to...
Article 23.(1) From 1 January 2013, where, in accordance with the...
Article 24.(1) From 1 January 2013, where services covered by the...
Subsection 5 Supply of services governed by the general rules
Subsection 8 Supply of ancillary transport services and valuations of and work on movable property
Subsection 9 Supply of restaurant and catering services on board means of transport
Subsection 11 Supply of services to non-taxable persons outside the Community
CHAPTER X OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
Article 58.Where, in the course of a calendar quarter, a non-established...
Article 59.Any return period (calendar quarter) within the meaning of Article...
Article 60.Once a VAT return has been submitted as provided for...
Article 61.Amounts on VAT returns made under the special scheme for...
Article 62.A Member State of identification which receives a payment in...
Article 63.Amounts of VAT paid under Article 367 of Directive 2006/112/EC...
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