VATcodexEU VAT case law · Court of Justice and General Court

Article 31c 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 compendium

Text of Article 31c

For the purpose of determining the place of supply of telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name together with accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, those services shall be regarded as being supplied at those locations.

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