Article 40 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 40
The place where the means of transport is actually put at the disposal of the customer as referred to in Article 56(1) of Directive 2006/112/EC, shall be the place where the customer or a third party acting on his behalf takes physical possession of it.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 40: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 40 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Bulgaria