CHAPTER VPLACE OF TAXABLE TRANSACTIONS
SECTION 4 Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)
Article 30
The supply of services of intermediaries as referred to in Article 46 of Directive 2006/112/EC shall cover the services of intermediaries acting in the name and on behalf of the recipient of the service procured and the services performed by intermediaries acting in the name and on behalf of the provider of the services procured.