Title V Place of Taxable Transactions (arts. 31-61)

Comparing proposed amendment...


	Chapter 1 Place of supply of goods (arts. 31-39)
	Section 1 Supply of goods without transport (art. 31)
Entered into force	Article 31
	Section 2 Supply of goods with transport (arts. 32-36b)
Entered into force	Article 32
Amended	Article 33
Deleted	Article 34
Amended	Article 35
Entered into force	Article 36
	Article 36a
Inserted	Article 36b
	Section 3 Supply of goods on board ships, aircraft or trains (art. 37)
Entered into force	Article 37
	Section 4 Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks (arts. 38-39)
Amended	Article 38
Amended	Article 39
	Chapter 2 Place of an intra-Community acquisition of goods (40-42)
Entered into force	Article 40
Entered into force	Article 41
Entered into force	Article 42
	Chapter 3 Place of supply of services (arts. 43-59b)
	Section 1 Definitions (art. 43)
Amended	Article 43
	Section 2 General rules (arts. 44-45)
Amended	Article 44
Amended	Article 45
	Section 3 Particular provisions (arts. 46-59b)
	Subsection 1 Supply of services by intermediaries (art. 46)
Amended	Article 46
	Subsection 2 Supply of services connected with immovable property (art. 47)
Amended	Article 47
	Subsection 3 Supply of transport (arts. 48-52)
Amended	Article 48
Amended	Article 49
Amended	Article 50
Amended	Article 51
Amended	Article 52
	Subsection 4 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property (arts. 53-54)
Amended	Article 53
Amended	Article 54
	Subsection 5 Supply of restaurant and catering services (art. 55)
Amended	Article 55
	Subsection 6 Hiring of means of transport (art. 56)
Amended	Article 56
	Subsection 7 Supply of restaurant and catering services for consumptionon board ships, aircraft or trains (art. 57)
Amended	Article 57
	Subsection 8 Supply of telecommunications, broadcasting and electronic services to non-taxable persons (art. 58)
Amended	Article 58
	Subsection 9 Supply of services to non-taxable persons outside the Community (art. 59)
Amended	Article 59
	Subsection 10 Prevention of double taxation or non-taxation (arts. 59a-59b)
Amended	Article 59a
Deleted	Article 59b
	Chapter 3a Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58 (art. 59c)
Inserted	Article 59c
	Chapter 4 Place of importation of goods (arts. 60-61)
Entered into force	Article 60
Entered into force	Article 61

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Title V Place of Taxable Transactions (arts. 31-61)

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