Article 48 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 compendium3 cases ↓
Text of Article 48
The place of supply of passenger transport shall be the place where the transport takes place, proportionate to the distances covered.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 48: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 48 of Directive 2006/112/EC, most recent first.
- C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025
- C-294/21 Navitours Opinion · 7 April 2022 · Luxembourg
- C-95/07 Ecotrade Opinion · 13 March 2008 · Italy
VAT Committee guidelines on Article 48: 4
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 48 – 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 021 · 1986-12-12-13 · document I.a) · overtaken Article 9(2)(b)* – place of supply – transport between a Member State and a third country – all transport operations covered
- Meeting 016 · 1983-11-30 1983-12-01 · document II.b) Article 9(2)(b)* – place of supply – passenger transport by sea or air – departure and arrival within the same Member State – part of journey in international waters or above area of another State
- Meeting 010 · 1980-10-23-24 · document I.d) · overtaken Article 9(2)(b)* – place of supply – types of services concerned – supplier established abroad – transfer of liability