Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) (c. 282)

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CHAPTER V U.K. PLACE OF TAXABLE TRANSACTIONS

SECTION 1 U.K. Concepts

[F1 Article 13b U.K.

For the application of Directive 2006/112/EC, the following shall be regarded as ‘ immovable property ’ :

(a)

any specific part of the earth, on or below its surface, over which title and possession can be created;

(b)

any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;

(c)

any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;

(d)

any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.]

Textual Amendments

F1 Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.