Article 54 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 compendium5 cases ↓

Text of Article 54

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

Case law on Article 54: 5 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 54 of Directive 2006/112/EC, most recent first.

1. C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania
2. C-620/21 MOMTRADE RUSE Opinion · 1 December 2022 · Bulgaria
3. C-568/17 Geelen Opinion · 12 February 2019 · Netherlands · cites Article 54(1)
4. C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden · cites Article 54(1)
5. C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany

VAT Committee guidelines on Article 54: 13

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

• Meeting 125 · 18 November 2024 · document 6.1. New Article 54(1), second paragraph – Council Directive (EU) 2022/542 – changes in need of transposition
• Meeting 118 · 19 April 2021 · document 7.1. Article 54 – case C 568/17, Geelen , interactive ‑ sessions filmed and broadcasted in real time via the internet (video-chat)
• Meeting 097 · 26 March 2012 · document 5.2 Article 54 – 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
• Meeting 097 · 26 March 2012 · document 5.3 Article 44 – place of taxation – provision of education and training – services supplied at a distance – conditions for exemption
• Meeting 091 · 2010-05-10-12 · document 6.1 Article 54 – place of supply – admission to cultural, artistic, sporting, scientific, education, entertainment or similar events
• Meeting 080 · 8 November 2006 · document 4.2.2. · overtaken Article 52(c) – goods or services – place of supply/acquisition – publication of books, brochures, etc. – place of taxation for B2B transactions – possible exemption
• Meeting 054 · 1998-02-16-18 · document II.5.5 · overtaken Article 9(2)(c), fourth indent* – work on movable tangible property – total or partial subcontracting – not altering nature of service supplied by principal contractor – place where physically carried out
• Meeting 034 · 1992-11-23-24 · document II.3. · overtaken Article 9(2)(c)* – place of supply – services by veterinary surgeons – work on movable taxable property
• Meeting 028 · 1990-07-09-10 · document II.2. · overtaken Article 9(2)(c)* – place of supply – correspondence courses – electronic transmission of educational data
• Meeting 023 · 1988-01-12-13 · document b) · overtaken Article 9(2)(c)* – special scheme – scope – established within or outside the EU – travel agent – supplying own services – providing camping facilities and educational courses
• Meeting 017 · 1984-07-04-05 · document II.e) · overtaken Article 9(2)(c)* – place of supply – services supplied by independent experts – insurance loss adjustment – immovable property – movable tangible property – intangible property
• Meeting 015 · 1982-12-08-09 · document I.d) · overtaken Article 9(2)(c)* – place of supply – services supplied by organisers of fairs and exhibitions
• Meeting 010 · 1980-10-23-24 · document I.d) · overtaken Article 9(2)(c)* – place of supply – types of services concerned – supplier established abroad – transfer of liability

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