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

TITLE V U.K. PLACE OF TAXABLE TRANSACTIONS

CHAPTER 3 U.K. Place of supply of services

Section 2 U.K. Particular provisions

Subsection 3 U.K. Supply of transport

Article 46 U.K.

The place of supply of transport other than the intra-Community transport of goods shall be the place where the transport takes place, proportionately in terms of distances covered.