Article 45 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 compendium21 cases ↓

Text of Article 45

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

Case law on Article 45: 21 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 45 of Directive 2006/112/EC, most recent first.

1. C-101/24 Xyrality Judgment · 9 October 2025 · Germany
2. C-533/22 Adient Judgment · 13 June 2024 · Romania
3. C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania
4. C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Bulgaria
5. C-596/20 DuoDecad Judgment · 16 June 2022 · Hungary
6. C-931/19 Titanium Judgment · 3 June 2021 · Austria
7. C-593/19 SK Telecom Opinion · 22 October 2020 · Austria
8. C-288/19 Finanzamt Saarbrücken Opinion · 17 September 2020 · Germany
9. C-215/19 Veronsaajien oikeudenvalvontayksikkö (Computing centre services) Judgment · 2 July 2020 · Finland
10. C-647/17 Srf konsulterna Judgment · 13 March 2019 · Sweden
11. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal
12. C-453/15 A and B Opinion · 7 September 2016 · Germany
13. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary
14. C-605/12 Welmory Judgment · 16 October 2014 · Poland
15. C-155/12 RR Donnelley Global Turnkey Solutions Poland Judgment · 27 June 2013 · Poland
16. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom
17. C-530/09 Inter-Mark Group Judgment · 27 October 2011 · Poland
18. C-270/09 MacDonald Resorts Opinion · 7 September 2010 · United Kingdom
19. C-156/09 Verigen Transplantation Service International Opinion · 29 July 2010 · Germany
20. C-97/09 Schmelz Opinion · 17 June 2010 · Austria
21. C-37/08 RCI Europe Judgment · 3 September 2009 · United Kingdom

VAT Committee guidelines on Article 45: 27

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

• Meeting 111 · 30 November 2018 · document 5.3. Article 45 – 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 101 · 20 October 2014 · document 4.4 Article 26 – use of goods forming part of the assets of a business for the private use of staff – means of transport – place of supply of such services
• Meeting 097 · 26 March 2012 · document 5.2 Article 45 – 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 093 · 1 July 2011 · document 5.1 Article 45 – 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 45 – 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 45 – place of supply – transport services versus hiring of means of transport – where to draw line
• Meeting 088 · 2009-07-13-14 · document 6.1 Article 45 – 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 45 – concept of taxable person – obligation to identify the supplier and recipient of services – possible impact on other intra-Community transactions
• Meeting 086 · 2009-03-18-19 · document 5.6 Article 45 – 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 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(1)* – 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 038 · 25 May 1993 · document II.2. · overtaken Article 9(2)(e), third indent* – normalised versus specific software – software imported – place of supply – status of customer
• 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 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 017 · 1984-07-04-05 · document II.b) · overtaken Article 9* – place of supply – personal services supplied to ship passengers – while in internal waters or on the high sea
• 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.c) · overtaken Article 9(1)* – territorial scope – telephone calls by members of the crew on board ships when on the high seas
• 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.g) · overtaken Article 9(2)(e)* – place of supply – advertising services – newspaper anouncements

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