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) (c. 282)

CHAPTER V U.K. PLACE OF TAXABLE TRANSACTIONS

SECTION 4 U.K. Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)

Subsection 5 U.K. Supply of services governed by the general rules

Article 26 U.K.

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.

Article 27 U.K.

The supply of services which consist in applying for or receiving refunds of VAT under Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State(1) shall be covered by Article 44 of Directive 2006/112/EC.

Article 28 U.K.

In so far as they constitute a single service, the supply of services made in the framework of organising a funeral shall fall within the scope of Articles 44 and 45 of Directive 2006/112/EC.

Article 29 U.K.

Without prejudice to Article 41 of this Regulation, the supply of services of translation of texts shall fall within the scope of Articles 44 and 45 of Directive 2006/112/EC.

(1)

OJ L 44, 20.2.2008, p. 23.