Article 36 Directive 2006/112/EC
Supply of goods with transport
Title V · Place of taxable transactions › Chapter 1 · Place of supply of goods › Section 2 · Supply of goods with transport
Open in the compendium1 case ↓
Text of Article 36
Where goods dispatched or transported by the supplier, by the customer or by a third person are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place of supply shall be deemed to be the place where the goods are installed or assembled.
Where the installation or assembly is carried out in a Member State other than that of the supplier, the Member State within the territory of which the installation or assembly is carried out shall take the measures necessary to ensure that there is no double taxation in that Member State.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 36: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 36 of Directive 2006/112/EC, most recent first.
- C-690/22 Shortcut Order · 24 May 2023 · Portugal
VAT Committee guidelines on Article 36: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 060 · 2000-03-20-21 · document 4.2 Article 8(1)(a)* – nature of transaction – tiling, papering and parqueting carried out on immovable property – installation or not – place of taxation – implications in terms of intra-EU transactions
- Meeting 014 · 1982-06-23-24 · document b) Article 8(1)(a)* – installation of goods – related expenditure – concept of non-established taxable person – right of deduction rather than refund