Article 56 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 compendium18 cases ↓

Text of Article 56

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

Case law on Article 56: 18 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 56 of Directive 2006/112/EC, most recent first.

1. C-267/21 Uniqa Asigurări Judgment · 1 August 2022 · Romania · cites Article 56(1)
2. C-596/20 DuoDecad Judgment · 16 June 2022 · Hungary · cites Article 56(1)
3. C-931/19 Titanium Judgment · 3 June 2021 · Austria
4. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany · cites Article 56(1), (2), (3)
5. C-568/17 Geelen Judgment · 8 May 2019 · Netherlands · cites Article 56(1)
6. C-291/18 Grup Servicii Petroliere Opinion · 10 April 2019 · Romania
7. C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany · cites Article 56(1)
8. C-251/16 Cussens and Others Opinion · 7 September 2017 · Ireland · cites Article 56(1)
9. C-453/15 A and B Judgment · 8 December 2016 · Germany · cites Article 56(1)
10. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary · cites Article 56(1)
11. C-7/13 Skandia America (USA), filial Sverige Judgment · 17 September 2014 · Sweden · cites Article 56(1)
12. C-388/11 Le Crédit Lyonnais Opinion · 28 February 2013 · France · cites Article 56(1)
13. C-532/11 Leichenich Judgment · 15 November 2012 · Germany
14. C-44/11 Deutsche Bank Judgment · 19 July 2012 · Germany · cites Article 56(1)
15. C-530/09 Inter-Mark Group Judgment · 27 October 2011 · Poland · cites Article 56(1)
16. C-218/10 ADV Allround Opinion · 28 June 2011 · Germany · cites Article 56(1)
17. C-222/09 Kronospan Mielec Judgment · 7 October 2010 · Poland
18. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden · cites Article 56(1)

VAT Committee guidelines on Article 56: 10

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

• Meeting 101 · 20 October 2014 · document 4.4 Article 26 – use of goods forming part of the assets of a business for the private use of staff – means of transport – place of supply of such services
• Meeting 092 · 2010-12-07-08 · document 6.4 Article 56 – place of supply – transport services versus hiring of means of transport – where to draw line
• Meeting 089 · 30 September 2009 · document 5.3 Article 56(2) – follow-up to VAT Package – place of supply – services taxed at the place of the customer – customers outside the EU – elements required to establish place of customer – effective use and enjoyment
• Meeting 088 · 2009-07-13-14 · document 6.1 Article 56 – follow-up of VAT Package – notions associated with place of supply rules – place of business – fixed establishment – permanent address – usual residence
• Meeting 088 · 2009-07-13-14 · document 6.3 Article 56(2) – services taxed at the place of the customer – where is the supply made to – single or multiple locations – global contracts – elements required to verify
• Meeting 086 · 2009-03-18-19 · document 5.3 Article 56 – follow-up to VAT Package – hiring of means of transport – definition of means of transport – illustrative list of vehicles covered – concept of possession or use – where actually put at disposal
• Meeting 022 · 1987-03-19-20 · document b) · overtaken Article 9(1)* – place of supply – international leasing of company cars – from another Member State or a third country – possible recourse to effective use and enjoyment
• Meeting 016 · 1983-11-30 1983-12-01 · document II.c) · overtaken Article 9(1)* – place of supply – hiring of railway wagons – non-established customer – refund of VAT
• Meeting 015 · 1982-12-08-09 · document I.b) · overtaken Article 9(1)* – place of supply – hiring of pleasure boats
• Meeting 012 · 1981-06-30 1981-07-01 · document b) · overtaken Article 9* – place of supply – exemption – concept of "means of transport"

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