Article 44 Directive 2006/112/EC

Place of supply of services

Title V · Place of taxable transactions › Chapter 3 · Place of supply of services › Section 2 · General rules

Open in the compendium26 cases ↓

Text of Article 44

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 44: 26 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 44 of Directive 2006/112/EC, most recent first.

1. T-575/24 Digipolis Judgment · 25 February 2026 · Belgium
2. C-101/24 Xyrality Judgment · 9 October 2025 · Germany
3. C-533/22 Adient Judgment · 13 June 2024 · Romania
4. C-68/23 Finanzamt O (Single-purpose vouchers) Judgment · 18 April 2024 · Germany
5. C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania
6. C-232/22 Cabot Plastics Belgium Judgment · 29 June 2023 · Belgium
7. C-620/21 MOMTRADE RUSE Opinion · 1 December 2022 · Bulgaria
8. C-641/21 Climate Corporation Emissions Trading Judgment · 27 October 2022 · Austria
9. C-596/20 DuoDecad Judgment · 16 June 2022 · Hungary
10. C-333/20 Berlin Chemie A. Menarini Judgment · 7 April 2022 · Romania
11. C-931/19 Titanium Judgment · 3 June 2021 · Austria
12. C-593/19 SK Telecom Opinion · 22 October 2020 · Austria
13. C-215/19 Veronsaajien oikeudenvalvontayksikkö (Computing centre services) Judgment · 2 July 2020 · Finland
14. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
15. C-547/18 Dong Yang Electronics Judgment · 7 May 2020 · Poland
16. C-647/17 Srf konsulterna Judgment · 13 March 2019 · Sweden
17. C-568/17 Geelen Opinion · 12 February 2019 · Netherlands
18. C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany
19. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal
20. C-453/15 A and B Judgment · 8 December 2016 · Germany
21. C-97/14 SMK Judgment · 30 April 2015 · Hungary
22. C-605/12 Welmory Judgment · 16 October 2014 · Poland
23. C-155/12 RR Donnelley Global Turnkey Solutions Poland Judgment · 27 June 2013 · Poland
24. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom
25. C-530/09 Inter-Mark Group Opinion · 13 January 2011 · Poland
26. C-97/09 Schmelz Opinion · 17 June 2010 · Austria

VAT Committee guidelines on Article 44: 59

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.

• Meeting 125 · 18 November 2024 · document 7.1. Article 44 – CJEU Case C-68/23 Finanzamt O (Bons à usage unique)
• Meeting 118 · 19 April 2021 · document 7.1. Article 44 – case C 568/17, Geelen , interactive ‑ sessions filmed and broadcasted in real time via the internet (video-chat)
• Meeting 111 · 30 November 2018 · document 5.3. Article 44 – services provided by an electronic platform connecting for remuneration, by means of a smartphone application, a driver using his own vehicle with persons who wish to make urban journeys
• Meeting 109 · 1 December 2017 · document 5.3. Article 44 – VAT treatment of services in relation to waterways
• Meeting 107 · 8 July 2016 · document 4.1. Article 44 – interaction between electronically supplied services and intermediation services – initial discussion on the scope of the concept of intermediation services when taken in a broader context
• Meeting 097 · 26 March 2012 · document 5.2 Article 44 – tickets for sports events – supplied by an intermediary acting on behalf of the organiser and in the name of that organiser or in his own name, or by a third party acting on his own behalf or in his own name and on his own behalf – nature of supply and its place of taxation
• Meeting 097 · 26 March 2012 · document 5.3 Article 44 – place of taxation – provision of education and training – services supplied at a distance – conditions for exemption
• Meeting 096 · 26 March 2012 · document 5.4 Article 44 – changes to the rules governing the place of supply of services – supply of services to meet the direct needs of vessels, aircraft and their cargoes – assessment of conditions for exemption to apply
• Meeting 093 · 1 July 2011 · document 5.1 Article 44 – electronic services supplied by service providers using the network of telecommunications providers – identifying the supplier of the service
• Meeting 093 · 1 July 2011 · document 5.3 Article 44 – services susceptible to be for private use – implications of Article 19 of the VAT Implementing Regulation
• Meeting 092 · 2010-12-07-08 · document 6.4 Article 44 – place of supply – transport services versus hiring of means of transport – where to draw line
• Meeting 090 · 11 December 2009 · document 5.1 Article 44 – non-taxable legal person – attribution of individual VAT identification number – only for intra- Community acquisitions of goods – deemed as taxable person
• Meeting 089 · 30 September 2009 · document 5.1 Article 44 – follow-up to VAT Package – services supplied by intermediaries – arranging of hotel accommodation – immovable property
• Meeting 089 · 30 September 2009 · document 5.3 Article 44 – follow-up to VAT Package – place of supply – services taxed at the place of the customer – customers outside the EU – elements required to establish place of customer – effective use and enjoyment
• Meeting 088 · 2009-07-13-14 · document 6.1 Article 44 – follow-up of VAT Package – notions associated with place of supply rules – place of business – fixed establishment – permanent address – usual residence
• Meeting 088 · 2009-07-13-14 · document 6.2 Article 44 – concept of taxable person – obligation to identify the supplier and recipient of services – possible impact on other intra-Community transactions
• Meeting 088 · 2009-07-13-14 · document 6.3 Article 44 – services taxed at the place of the customer – where is the supply made to – single or multiple locations – global contracts – elements required to verify
• Meeting 086 · 2009-03-18-19 · document 5.6 Article 44 – place of supply of services – scope of either of the general rules – identification of customer – taxable person acting as such or non-taxable person – use of service
• Meeting 080 · 8 November 2006 · document 4.2.2. · overtaken Article 55 – goods or services – place of supply/acquisition – publication of books, brochures, etc. – place of taxation for B2B transactions – possible exemption
• Meeting 075 · 14 October 2004 · document 4.2 · overtaken Article 9(2)(e)* – public body – taxable transaction – place of supply – transfer greenhouse gas emission allowances
• Meeting 065 · 19 June 2002 · document 3.3 Article 9(1)* – place of supply – single supply – composite elements – organisation of funeral – goods and services supplied by undertakers
• Meeting 062 · 14 November 2000 · document 4.2 · overtaken Article 9(1)* – place of supply at place of the supplier – fixed establishment or branch in Member State of the customer – only relevant if service effectively supplied from fixed establishment – case-by-case if supplied from branch – rebuttable presumption
• Meeting 061 · 27 June 2000 · document 4.2 Article 9(2)(e)* – place of supply – translation and interpretation services
• Meeting 061 · 27 June 2000 · document 4.3 · overtaken Article 9(2)(e)* – public sector hospital providing medical care – option to qualify exempt activities as activities engaged in as public body – research services supplied to the hospital – impact on place of taxation
• Meeting 058 · 23 June 1999 · document II.6.1 · overtaken Article 9(2)(c)* – nature of supply – assembly of machine – parts provided by the supplier or by the customer – following requirements of the customer – possible dispatch or transport – place of taxation
• Meeting 056 · 1998-10-13-14 · document II.6.4 · overtaken Article 9(2)(e), seventh indent* – scope – concept of agent – whether acting in the name and for the account of the supplier or the buyer
• Meeting 056 · 1998-10-13-14 · document II.6.5 · overtaken Article 9(1), eighth indent* – hiring out of movable tangible property – all forms of transport excluded – trailers and semi-trailers
• Meeting 054 · 1998-02-16-18 · document II.5.4 · overtaken Article 9(2)(e), first indent* – economic activity – assignment broadcasting rights – international football matches – organisations established abroad – taxable at the place of the customer
• Meeting 054 · 1998-02-16-18 · document II.5.5 · overtaken Article 9(2)(c), fourth indent* – work on movable tangible property – total or partial subcontracting – not altering nature of service supplied by principal contractor – place where physically carried out
• Meeting 053 · 1997-11-04-05 · document II.5.3 · overtaken Article 9(2)(e), third indent* – place of supply of services – tracing of heirs
• Meeting 052 · 1997-05-28-29 · document II.5.4 · overtaken Article 9(2)(e), first indent* – single service – fairs and exhibitions – package of services comprising various components – taxation where fair or exhibition is located
• Meeting 052 · 1997-05-28-29 · document II.5.5 · overtaken Article 9(2)(e), sixth indent* – place of supply – transfers of football players
• Meeting 038 · 25 May 1993 · document II.2. · overtaken Article 9(1)* – normalised versus specific software – software imported – place of supply – status of customer
• Meeting 034 · 1992-11-23-24 · document II.2. · overtaken Article 9(2)(e), sixth indent* – transfer of footballers – consideration if fee paid for transfer – not consideration if sum paid as compensation for breach of contract – taxed at the place where the purchaser is established
• Meeting 034 · 1992-11-23-24 · document II.3. · overtaken Article 9(2)(c)* – place of supply – services by veterinary surgeons – work on movable taxable property
• Meeting 031 · 1992-01-27-28 · document I.1. · overtaken Article 9(2)(e), third indent* – place of supply – laboratory analyses of pharmaceutical samples to ascertain whether products meet technical specifications in force
• Meeting 028 · 1990-07-09-10 · document II.2. · overtaken Article 9(2)(c)* – place of supply – correspondence courses – electronic transmission of educational data
• Meeting 026 · 13 July 1989 · document a) · overtaken Article 9(2)(e)* – place of supply – scope of exemption – actuarial services
• Meeting 024 · 1988-11-14-15 · document b) 1. · overtaken Article 9(1)* – place of supply – services of translators and interpreters
• Meeting 024 · 1988-11-14-15 · document b) 2. · overtaken Article 9(1)* – place of supply – debt collection
• Meeting 024 · 1988-11-14-15 · document b) 3. · overtaken Article 9(1)* – place of supply – management fees
• Meeting 024 · 1988-11-14-15 · document c) Article 9(1)* – nature of supply – making available a recording studio – together with its equipment and staff – recording imported into another Member State – value of actual medium
• Meeting 023 · 1988-01-12-13 · document b) · overtaken Article 9(2)(c)* – special scheme – scope – established within or outside the EU – travel agent – supplying own services – providing camping facilities and educational courses
• Meeting 022 · 1987-03-19-20 · document a) · overtaken Article 9(1)* – place of supply – leasing (hiring-financing- leasing) – other than means of transport – possible presence of fixed establishment
• Meeting 022 · 1987-03-19-20 · document b) · overtaken Article 9(1)* – place of supply – international leasing of company cars – from another Member State or a third country – possible recourse to effective use and enjoyment
• Meeting 021 · 1986-12-12-13 · document I.b) · overtaken Article 9(2)(e)* – place of supply – services received by public radio and television bodies – falling within scope
• Meeting 018 · 1985-03-08-09 · document II.d) Article 9(2)(e), third indent* – nature of supply – customized or non-customized software – tax treatment on importation
• Meeting 017 · 1984-07-04-05 · document II.e) · overtaken Article 9(2)(c)* – place of supply – services supplied by independent experts – insurance loss adjustment – immovable property – movable tangible property – intangible property
• Meeting 016 · 1983-11-30 1983-12-01 · document II.a) · overtaken Article 9(1)* – place of supply – international telecommunications services
• Meeting 016 · 1983-11-30 1983-12-01 · document II.c) · overtaken Article 9(1)* – place of supply – hiring of railway wagons – non-established customer – refund of VAT
• Meeting 015 · 1982-12-08-09 · document I.b) · overtaken Article 9(1)* – place of supply – hiring of pleasure boats
• Meeting 015 · 1982-12-08-09 · document I.d) · overtaken Article 9(2)(c)* – place of supply – services supplied by organisers of fairs and exhibitions
• Meeting 012 · 1981-06-30 1981-07-01 · document c) Article 9(2)(e), third indent* – place of supply – submission of application for refund by representative of taxable person – receipt of the refund for that person
• Meeting 011 · 1981-03-10-11 · document II.d) · overtaken Article 9(1)* – place of supply – exemption – hiring out of containers – qualification as means of transport
• Meeting 010 · 1980-10-23-24 · document I.e) · overtaken Article 9(1)* – place of supply – auctioner's services
• Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.d) · overtaken Article 9(2)(c)* – place of supply – non-established supplier – person liable to pay VAT – joint and several liability
• Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.g) · overtaken Article 9(2)(e)* – place of supply – advertising services – newspaper anouncements
• Meeting 005 · 1979-06-14-15 · document II.3. · overtaken Article 9(2)(e), third indent* – place of supply – services of consultants, engineers, etc, and dataprocessing and the supplying of information
• Meeting 005 · 1979-06-14-15 · document II.4. Article 9* – supply of service – hiring stands at exhibitions

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