Article 49 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 compendium2 cases ↓
Text of Article 49
The place of supply of the transport of goods, other than the intra-Community transport of goods, to non-taxable persons 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 49: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 49 of Directive 2006/112/EC, most recent first.
- C-733/23 Beach and bar management Judgment · 3 July 2025 · Bulgaria
- C-97/09 Schmelz Opinion · 17 June 2010 · Austria
VAT Committee guidelines on Article 49: 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 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 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