- Latest available (Revised)
- Original (As adopted by EU)
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)
After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.
The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.
There are currently no known outstanding effects for the Council Implementing Regulation (EU) No 282/2011.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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...
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: