- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
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CHAPTER IV TAXABLE TRANSACTIONS
Article 6.(1) Restaurant and catering services mean services consisting of the...
Article 6a.(1) Telecommunications services within the meaning of Article 24(2) of...
Article 6b.(1) Broadcasting services shall include services consisting of audio and...
Article 7.(1) ‘Electronically supplied services’ as referred to in Directive 2006/112/EC...
Article 8.If a taxable person only assembles the various parts of...
Article 9a.(1) For the application of Article 28 of Directive 2006/112/EC,...
CHAPTER V PLACE OF TAXABLE TRANSACTIONS
Article 10.(1) For the application of Articles 44 and 45 of...
Article 11.(1) For the application of Article 44 of Directive 2006/112/EC,...
Article 12.For the application of Directive 2006/112/EC, the ‘permanent address’ of...
Article 13.The place where a natural person ‘usually resides’, whether or...
Article 13a.The place where a non-taxable legal person is established, as...
Article 13b.For the application of Directive 2006/112/EC, the following shall be...
SECTION 4 Place of supply of services
Subsection 3 Location of the customer
Article 20.Where a supply of services carried out for a taxable...
Article 21.Where a supply of services to a taxable person, or...
Article 22.(1) In order to identify the customer’s fixed establishment to...
Article 23.(1) From 1 January 2013, where, in accordance with the...
Article 24.Where services covered by the first subparagraph of Article 56(2)...
Subsection 5 Supply of services governed by the general rules
Subsection 6a Supply of services connected with immovable property
Subsection 8 Supply of ancillary transport services and valuations of and work on movable property
Subsection 9 Supply of restaurant and catering services on board means of transport
Subsection 11 Supply of services to non-taxable persons outside the Community
CHAPTER X OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
Article 57d.When a taxable person informs the Member State of identification...
Article 57e.The Member State of identification shall identify the taxable person...
Article 57f.(1) Where a taxable person using the Union scheme ceases...
Article 57g.A taxable person using a special scheme may cease using...
Article 59.(1) Any return period within the meaning of Article 364...
Article 59a.Where a taxable person using a special scheme has supplied...
Article 60.Amounts on VAT returns made under the special schemes shall...
Article 60a.The Member State of identification shall remind, by electronic means,...
Article 61.(1) Changes to the figures contained in a VAT return...
Article 61a.If a taxable person: ceases to use one of the...
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