Article 13b Implementing Regulation (EU) No 282/2011

Place of taxable transactions

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

Open in the compendium6 cases ↓

Text of Article 13b

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

Case law on Article 13b: 6 cases

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

1. C-243/23 Drebers Opinion · 6 June 2024 · Belgium
2. C-516/21 Finanzamt X (Tools and machinery permanently installed) Judgment · 4 May 2023 · Germany · cites Article 13b(d)
3. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Opinion · 20 May 2021 · Germany
4. C-299/20 Icade Promotion Opinion · 20 May 2021 · France · cites Article 13b(b)
5. C-215/19 Veronsaajien oikeudenvalvontayksikkö (Computing centre services) Judgment · 2 July 2020 · Finland · cites Article 13b(d)
6. C-303/16 Solar Electric Martinique Opinion · 29 June 2017 · France

Commission explanatory notes on Article 13b

Not binding. Guidance published by the Commission (DG TAXUD).

Explanatory Notes on services connected with immovable property

Place of supply rules in force since 2017 (Implementing Regulation (EU) No 1042/2013)

• 2.2.4 What is covered by Article 13b(d)? (p. 22) 95. According to this provision, any item, equipment or machine which is permanently installed in a building or construction is deemed to be immovable property when it cannot be moved without destroying or altering the building or construction. 96. This provision refers specifically to equipment and machine but any oth
• 2.2 Definition of ‘immovable property’ (p. 15) Article 13b For the application of Directive 2006/112/EC, the following shall be regarded as ‘immovable property’20: 41. While in most scenarios the immovable nature of a good or asset would seem rather easy to establish, some particular cases may give rise to doubts. Therefore, in order to provide a single definition
• 2.2.3 What is covered by Article 13b(c)? (p. 21) 83. According to this provision, any item that has been installed in a building or construction is deemed to be immovable property when it makes up an integral part of that building or construction. ‘Integral’ means that without this item the building or construction would be incomplete. 84. The effect of this provisio
• 2.2.1.2 Title and possession (p. 17) 56. Taking into account the wording of Article 13b(a), only those immovable goods ‘over which title and possession can be created’ are covered by the definition of ‘immovable property’. 57. Although ‘title’ and ‘possession’ are concepts that are not defined for the purpose of applying the VAT Directive, they should be
• 2.4.3.1 Which services enter the scope of Article 31a(2)(b)? (p. 30) 151. Article 31a(2)(b) provides that on-site supervision and security services shall be regarded as services connected with immovable property. 152. When initially discussed in the VAT Committee in 2011, on-site supervision was pointed out as an example of services provided in the framework of the preparation and coord
• 2.2.2 What is covered by Article 13b(b)? (p. 18) 2.2.2.1. What is meant by buildings and constructions under Article 13b(b)? 64. A building can be defined as a (man-made) structure with a roof and walls such as a house or factory. 65. The term ‘construction’ has a broader meaning and encompasses other (man- made) structures that do not typically qualify as a building
• 2.4.11.4 Does Article 31a(2)(j) apply to houseboats? (p. 40) 211. The CJEU has ruled48 that in some circumstances houseboats can qualify as immovable property (see also explanations under Article 13b(b)). It is notably so when the houseboat is fixed by attachments, which are not easily removable, to the bank and bed of the river, stays in a demarcated location in the river water
• 2.1 General approach to Articles 13b and 31a (p. 15) 35. Part 2 of these explanatory notes provides clarification on the application of the provisions of the VAT Implementing Regulation aiming at determining the place of supply of services connected with immovable property. 36. When services qualify as services connected with immovable property, the place of their supply
• 2.2.1 What is covered by Article 13b(a)? (p. 16) 48. To be considered as ‘immovable property’ under Article 13b(a), two cumulative conditions need to be fulfilled: 1) it should be a specific part of the earth, either on or below its surface and 2) it should be possible to create over it title and possession (see specific remark on the conjunction “and” under paragrap
• 2.4.5 Construction of permanent structures (Article 31a(2)(d)) (p. 33) Article 31a(2)(d) the construction of permanent structures on land, as well as construction and demolition work performed on permanent structures such as pipeline systems for gas, water, sewerage and the like; 2.4.5.1. Does Article 31a(2)(d) also apply to the construction of permanent structures fixed to the river/sea/

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