Article 31 Implementing Regulation (EU) No 282/2011
Place of supply of services
Chapter V · Place of taxable transactions › Section 4 · Place of supply of services
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Text of Article 31
Services supplied by intermediaries acting in the name and on behalf of another person consisting of the intermediation in the provision of accommodation in the hotel sector or in sectors having a similar function shall fall within the scope of:
(a)Article 44 of Directive 2006/112/EC if supplied to a taxable person acting as such, or a non-taxable legal person deemed to be a taxable person;
(b)Article 46 of that Directive, if supplied to a non-taxable person.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 31: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 31 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-72/24 Keladis I and Keladis II Opinion · 8 May 2025