Article 10 Implementing Regulation (EU) No 282/2011
Place of taxable transactions
Chapter V · Place of taxable transactions › Section 1 · Concepts
Open in the compendium4 cases ↓
Text of Article 10
1.For the application of Articles 44 and 45 of Directive 2006/112/EC, the place where the business of a taxable person is established shall be the place where the functions of the business’s central administration are carried out.
2.In order to determine the place referred to in paragraph 1, account shall be taken of the place where essential decisions concerning the general management of the business are taken, the place where the registered office of the business is located and the place where management meets.
Where these criteria do not allow the place of establishment of a business to be determined with certainty, the place where essential decisions concerning the general management of the business are taken shall take precedence.
3.The mere presence of a postal address may not be taken to be the place of establishment of a business of a taxable person.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 10: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 10 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-533/22 Adient Judgment · 13 June 2024 · Romania · cites Article 10(1)
- C-333/20 Berlin Chemie A. Menarini Judgment · 7 April 2022 · Romania
- C-547/18 Dong Yang Electronics Judgment · 7 May 2020 · Poland
- C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal