Article 46 Directive 2006/112/EC
Particular provisions
Title V · Place of taxable transactions › Chapter 3 · Place of supply of services › Section 3 · Particular provisions
Open in the compendium8 cases ↓
Text of Article 46
The place of supply of services rendered to a non-taxable person by an intermediary acting in the name and on behalf of another person shall be the place where the underlying transaction is supplied in accordance with this Directive.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 46: 8 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 46 of Directive 2006/112/EC, most recent first.
- C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania
- C-695/20 Fenix International Opinion · 15 September 2022 · United Kingdom
- C-593/19 SK Telecom Opinion · 22 October 2020 · Austria
- C-215/19 Veronsaajien oikeudenvalvontayksikkö (Computing centre services) Judgment · 2 July 2020 · Finland
- C-647/17 Srf konsulterna Judgment · 13 March 2019 · Sweden
- C-605/12 Welmory Judgment · 16 October 2014 · Poland
- C-155/12 RR Donnelley Global Turnkey Solutions Poland Judgment · 27 June 2013 · Poland
- C-97/09 Schmelz Opinion · 17 June 2010 · Austria
VAT Committee guidelines on Article 46: 5
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 46 – 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 107 · 8 July 2016 · document 4.1. Article 46 – 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 089 · 30 September 2009 · document 5.1 Article 46 – follow-up to VAT Package – services supplied by intermediaries – arranging of hotel accommodation – immovable property
- 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 016 · 1983-11-30 1983-12-01 · document II.d) · overtaken Article 9(2)(a)* – place of supply – owner letting holiday home – travel agent acting as intermediary against commission – scope of travel agent scheme