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 6 U.K. Hiring of means of transport

Article 56 U.K.

1. The place of short-term hiring of a means of transport shall be the place where the means of transport is actually put at the disposal of the customer.

2. For the purposes of paragraph 1, ‘ short-term ’ shall mean the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than ninety days.]

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.