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

[F1 CHAPTER 3 U.K. Place of supply of services

Section 3 U.K. Particular provisions

Subsection 3 U.K. Supply of transport

Article 49 U.K.

The place of supply of the transport of goods, other than the intra-Community transport of goods, to non-taxable persons shall be the place where the transport takes place, proportionate to the distances covered.]

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.