Article 30 Implementing Regulation (EU) No 282/2011
Place of supply of services
Chapter V · Place of taxable transactions › Section 4 · Place of supply of services
Open in the compendium2 cases ↓
Text of Article 30
The supply of services of intermediaries as referred to in Article 46 of Directive 2006/112/EC shall cover the services of intermediaries acting in the name and on behalf of the recipient of the service procured and the services performed by intermediaries acting in the name and on behalf of the provider of the services procured.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 30: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 30 of Implementing Regulation (EU) No 282/2011, most recent first.
- T-394/25 Nomad Stays v Council Order · 21 January 2026 · France
- T-393/25 Pro.Loca.Tur. v Council Order · 21 January 2026 · Italy