Article 3 Implementing Regulation (EU) No 282/2011

Without prejudice to point (b) of the first paragraph of Article 59a of Directive 2006/112/EC, the supply of the following services is not subject to VAT if the supplier demonstrates that the place of supply determined in accordance with Subsections 3 and 4 of Section 4 of Chapter V of this Regulation is outside the Community:

(a)from 1 January 2013, the service referred to in the first subparagraph of Article 56(2) of Directive 2006/112/EC;

(b)from 1 January 2015, the services listed in Article 58 of Directive 2006/112/EC;

(c)the services listed in Article 59 of Directive 2006/112/EC.