VATcodexEU VAT case law · Court of Justice and General Court

Article 13 Implementing Regulation (EU) No 282/2011

Place of taxable transactions

Chapter V · Place of taxable transactions › Section 1 · Concepts

Open in the compendium2 cases ↓

Text of Article 13

The place where a natural person ‘usually resides’, whether or not a taxable person, as referred to in Directive 2006/112/EC shall be the place where that natural person usually lives as a result of personal and occupational ties.

Where the occupational ties are in a country different from that of the personal ties, or where no occupational ties exist, the place of usual residence shall be determined by personal ties which show close links between the natural person and a place where he is living.

Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 13: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 13 of Implementing Regulation (EU) No 282/2011, most recent first.

  1. C-516/21 Finanzamt X (Tools and machinery permanently installed) Opinion · 8 December 2022 · Germany
  2. C-487/01 Gemeente Leusden and Holin Groep Opinion · 3 June 2003 · Netherlands