Article 55 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 55

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

Case law on Article 55: 5 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 55 of Directive 2006/112/EC, most recent first.

1. C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025
2. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Opinion · 12 November 2020 · Poland
3. C-453/15 A and B Opinion · 7 September 2016 · Germany
4. C-97/14 SMK Judgment · 30 April 2015 · Hungary
5. C-156/09 Verigen Transplantation Service International Opinion · 29 July 2010 · Germany

VAT Committee guidelines on Article 55: 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 089 · 30 September 2009 · document 5.2 Article 55 – follow-up to VAT Package – restaurant and catering supplied on board means of transport – within or outside Community section of passenger transport – time of supply
• Meeting 086 · 2009-03-18-19 · document 5.1 Article 55 – follow-up to VAT Package – nature of supply – concept of restaurant and catering services – place to tax – rate(s) available
• Meeting 017 · 1984-07-04-05 · document II.b) · overtaken Article 9* – place of supply – personal services supplied to ship passengers – while in internal waters or on the high sea
• Meeting 014 · 1982-06-23-24 · document d) · overtaken Article 9(1)* – place of supply – hotel and restaurant services – customers established in other countries – no exemption available

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