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

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.