Article 15 Implementing Regulation (EU) No 282/2011
Place of supply of goods
Chapter V · Place of taxable transactions › Section 2 · Place of supply of goods
Text of Article 15
The section of a passenger transport operation effected within the Community referred to in Article 37 of Directive 2006/112/EC, shall be determined by the journey of the means of transport and not by the journey completed by each of the passengers.
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