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Chapter 3 Place of supply of services (arts. 43-59b)

Comparing proposed amendment...
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