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

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TITLE V U.K. PLACE OF TAXABLE TRANSACTIONS

CHAPTER 1 U.K. Place of supply of goods

Section 1 U.K. Supply of goods without transport

Article 31 U.K.

Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place.