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TITLE VPLACE OF TAXABLE TRANSACTIONS

CHAPTER 3Place of supply of services

Section 2Particular provisions

Subsection 2Supply of services connected with immovable property
Article 45

The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.