TITLE V

PLACE OF TAXABLE TRANSACTIONS
CHAPTER 3

Place of supply of services
Section 3

Particular provisions
Subsection 3

Supply of transport
Article 52
Member States need not apply VAT to that part of the intra-Community transport of goods to non-taxable persons taking place over waters which do not form part of the territory of the Community.
Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.