Article 57 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 compendium1 case ↓
Text of Article 57
1.The place of supply of restaurant and catering services which are physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be at the point of departure of the passenger transport operation.
2.For the purposes of paragraph 1, ‘section of a passenger transport operation effected within the Community’ shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.
‘Point of departure of a passenger transport operation’ shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.
‘Point of arrival of a passenger transport operation’ shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.
In the case of a return trip, the return leg shall be regarded as a separate transport operation.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 57: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 57 of Directive 2006/112/EC, most recent first.
- C-568/17 Geelen Opinion · 12 February 2019 · Netherlands · cites Article 57(1)
VAT Committee guidelines on Article 57: 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 57 – 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 57 – 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