CHAPTER VPLACE OF TAXABLE TRANSACTIONS

SECTION 4Place of supply of services

(Articles 43 to 59 of Directive 2006/112/EC)

Subsection 5Supply of services governed by the general rules

Article 26

A transaction whereby a body assigns television broadcasting rights in respect of football matches to taxable persons, shall be covered by Article 44 of Directive 2006/112/EC.