CHAPTER VPLACE OF TAXABLE TRANSACTIONS
SECTION 4 Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)
Article 40
The place where the means of transport is actually put at the disposal of the customer as referred to in Article 56(1) of Directive 2006/112/EC, shall be the place where the customer or a third party acting on his behalf takes physical possession of it.