Article 58 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 compendium11 cases ↓

Text of Article 58

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

Case law on Article 58: 11 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 58 of Directive 2006/112/EC, most recent first.

1. C-101/24 Xyrality Opinion · 10 April 2025 · Germany · cites Article 58(1)(c)
2. C-741/22 Casino de Spa and Others Opinion · 25 April 2024 · Belgium
3. C-73/23 Chaudfontaine Loisirs Opinion · 25 April 2024
4. C-68/23 Finanzamt O (Single-purpose vouchers) Judgment · 18 April 2024 · Germany · cites Article 58(1)(c)
5. C-931/19 Titanium Judgment · 3 June 2021 · Austria
6. C-593/19 SK Telecom Opinion · 22 October 2020 · Austria
7. C-568/17 Geelen Opinion · 12 February 2019 · Netherlands
8. C-390/15 RPO Opinion · 8 September 2016 · Poland · cites Article 58(1)(c)
9. C-419/14 WebMindLicenses Opinion · 16 September 2015 · Hungary
10. C-479/13 Commission v France Judgment · 5 March 2015
11. C-502/13 Commission v Luxembourg Judgment · 5 March 2015

VAT Committee guidelines on Article 58: 19

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 7.1. Article 58 – CJEU Case C-68/23 Finanzamt O (Bons à usage unique)
• Meeting 123 · 20 November 2023 · document 6.1. Title XII, Chapters 1 and 6 – the special scheme for small enterprises – interaction with the One-Stop-Shop Union scheme and the Import One-Stop-Shop Non- Union scheme
• Meeting 118 · 19 April 2021 · document 7.1. Article 58 – case C 568/17, Geelen , interactive ‑ sessions filmed and broadcasted in real time via the internet (video-chat)
• Meeting 111 · 30 November 2018 · document 5.3. Article 58 – services provided by an electronic platform connecting for remuneration, by means of a smartphone application, a driver using his own vehicle with persons who wish to make urban journeys
• Meeting 110 · 13 April 2018 · document 4.5. Article 18 of the VAT Implementing Regulation – the significance of the VAT identification number
• Meeting 108 · 2017-03-27-28 · document 4.1. Article 58 – scope of the notion of electronically supplied services – minimal human intervention – follow- up
• Meeting 108 · 2017-03-27-28 · document 4.1. Article 7 of the VAT Implementing Regulation – scope of the notion of electronically supplied services – minimal human intervention – follow-up
• Meeting 107 · 8 July 2016 · document 4.1. Article 7 of the VAT Implementing Regulation – interaction between electronically supplied services and intermediation services – initial discussion on the scope of the concept of intermediation services when taken in a broader context
• Meeting 102 · 30 March 2015 · document 3.1. Article 7 of the VAT Implementing Regulation – scope of the notion of electronically supplied services
• Meeting 102 · 30 March 2015 · document 3.2. Article 58 – online gambling services – VAT treatment
• Meeting 097 · 26 March 2012 · document 5.2 Article 58 – 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 taxation
• Meeting 089 · 30 September 2009 · document 5.3 Article 58 – 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 58 – 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 58 – services taxed at the place of the customer – where is the supply is made to – single or multiple locations – global contracts – elements required to verify
• Meeting 069 · 4 June 2003 · document 4.2 Article 9(2)(e), eleventh indent* – place of supply – concept of radio and television broadcasting – what not covered
• Meeting 067 · 8 January 2003 · document 4.1 Article 9(2)(e), eleventh indent* – place of supply – concept of electronically supplied services and of broadcasting services – special scheme put in place
• 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 016 · 1983-11-30 1983-12-01 · document II.a) · overtaken Article 9(1)* – place of supply – international telecommunications services
• Meeting 015 · 1982-12-08-09 · document I.c) · overtaken Article 9(1)* – territorial scope – telephone calls by members of the crew on board ships when on the high seas

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