CHAPTER VPLACE OF TAXABLE TRANSACTIONS
SECTION 4Place of supply of services
(Articles 43 to 59 of Directive 2006/112/EC)
F1Subsection 3cEvidence for the identification of the location of the customer and rebuttal of presumptions
Article 24f
For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:
- (a)
the billing address of the customer;
- (b)
the internet Protocol (IP) address of the device used by the customer or any method of geolocation;
- (c)
bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;
- (d)
the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;
- (e)
the location of the customer’s fixed land line through which the service is supplied to him;
- (f)
other commercially relevant information.