Council Directive 2006/112/ECDangos y teitl llawn

[F1 Article 59 U.K.

The place of supply of the following services to a non-taxable person who is established or has his permanent address or usually resides outside the Community, shall be the place where that person is established, has his permanent address or usually resides:

(a)

transfers and assignments of copyrights, patents, licences, trade marks and similar rights;

(b)

advertising services;

(c)

the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information;

(d)

obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this Article;

(e)

banking, financial and insurance transactions including reinsurance, with the exception of the hire of safes;

(f)

the supply of staff;

(g)

the hiring out of movable tangible property, with the exception of all means of transport;

(h)

[F2 the provision of access to a natural gas system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of other services directly linked thereto;]

(i)

telecommunications services;

(j)

radio and television broadcasting services;

(k)

electronically supplied services, in particular those referred to in Annex II.

Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service.]

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.

F2 Substituted by Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax.