Article 50 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 compendium7 cases ↓
Text of Article 50
The place of supply of the intra-Community transport of goods to non-taxable persons shall be the place of departure.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 50: 7 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 50 of Directive 2006/112/EC, most recent first.
- C-733/23 Beach and bar management Judgment · 3 July 2025 · Bulgaria
- C-97/21 MV - 98 Judgment · 4 May 2023 · Bulgaria
- C-570/20 BV Judgment · 5 May 2022 · France
- C-294/21 Navitours Opinion · 7 April 2022 · Luxembourg
- C-81/20 Mitliv Exim Order · 22 June 2021 · Romania
- C-9/19 Mitliv Exim Order · 8 May 2019 · Romania
- C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany
VAT Committee guidelines on Article 50: 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 092 · 2010-12-07-08 · document 6.4 Article 50 – place of supply – transport services versus hiring of means of transport – where to draw line
- 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