CHAPTER V U.K. PLACE OF TAXABLE TRANSACTIONS

SECTION 2 U.K. Place of supply of goods (Articles 31 to 39 of Directive 2006/112/EC)

Article 15 U.K.

The section of a passenger transport operation effected within the Community referred to in Article 37 of Directive 2006/112/EC, shall be determined by the journey of the means of transport and not by the journey completed by each of the passengers.