Article 36 Implementing Regulation (EU) No 282/2011
Place of supply of services
Chapter V · Place of taxable transactions › Section 4 · Place of supply of services
Text of Article 36
Where restaurant services and catering services are supplied during the section of a passenger transport operation effected within the Community, that supply shall be covered by Article 57 of Directive 2006/112/EC.
Where restaurant services and catering services are supplied outside such a section but on the territory of a Member State or a third country or third territory, that supply shall be covered by Article 55 of that Directive.
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