Article 59 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 compendium12 cases ↓

Text of Article 59

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

Case law on Article 59: 12 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 59 of Directive 2006/112/EC, most recent first.

1. C-101/24 Xyrality Opinion · 10 April 2025 · Germany
2. C-267/21 Uniqa Asigurări Judgment · 1 August 2022 · Romania · cites Article 59(c)
3. C-596/20 DuoDecad Judgment · 16 June 2022 · Hungary
4. C-593/19 SK Telecom Judgment · 15 April 2021 · Austria · cites Article 59(a)
5. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany
6. C-501/19 UCMR - ADA Opinion · 1 October 2020 · Romania · cites Article 59(a)
7. C-291/18 Grup Servicii Petroliere Opinion · 10 April 2019 · Romania
8. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary
9. C-479/13 Commission v France Judgment · 5 March 2015
10. C-502/13 Commission v Luxembourg Judgment · 5 March 2015
11. C-532/11 Leichenich Judgment · 15 November 2012 · Germany
12. C-44/11 Deutsche Bank Opinion · 8 May 2012 · Germany · cites Article 59(e)

VAT Committee guidelines on Article 59: 27

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

• 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 101 · 20 October 2014 · document 4.7. Article 59(c) – air navigation services supplied by Eurocontrol – general place-of-supply rules applicable
• 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 59 – 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 59 – 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 59 – 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 086 · 2009-03-18-19 · document 5.3 Article 59 – 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 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 067 · 8 January 2003 · document 4.1 Article 9(2)(e), twelfth indent* – place of supply – concept of electronically supplied services and of broadcasting services – special scheme put in place
• Meeting 061 · 27 June 2000 · document 4.2 Article 9(2)(e)* – place of supply – translation and interpretation services
• Meeting 061 · 27 June 2000 · document 4.3 · overtaken Article 9(2)(e)* – public sector hospital providing medical care – option to qualify exempt activities as activities engaged in as public body – research services supplied to the hospital – impact on place of taxation
• Meeting 056 · 1998-10-13-14 · document II.6.5 · overtaken Article 9(2)(e), eighth indent* – hiring out of movable tangible property – all forms of transport excluded – trailers and semi-trailers
• Meeting 054 · 1998-02-16-18 · document II.5.4 · overtaken Article 9(2)(e), first indent* – economic activity – assignment broadcasting rights – international football matches – organisations established abroad – taxable at the place of the customer
• Meeting 053 · 1997-11-04-05 · document II.5.3 Article 9(2)(e), third indent* – place of supply of services – tracing of heirs
• Meeting 052 · 1997-05-28-29 · document II.5.5 · overtaken Article 9(2)(e), sixth indent* – place of supply – transfers of football players
• Meeting 038 · 25 May 1993 · document II.2. · overtaken Article 9(2)(e), third indent* – normalised versus specific software – software imported – place of supply – status of customer
• Meeting 031 · 1992-01-27-28 · document I.1. · overtaken Article 9(2)(e), third indent* – place of supply – laboratory analyses of pharmaceutical samples to ascertain whether products meet technical specifications in force
• Meeting 024 · 1988-11-14-15 · document b) 1. · overtaken Article 9(2)(e), third indent* – place of supply – services of translators and interpreters
• Meeting 024 · 1988-11-14-15 · document b) 2. · overtaken Article 9(2)(e), fifth indent* – place of supply – debt collection
• Meeting 024 · 1988-11-14-15 · document b) 3. · overtaken Article 9(2)(e), third indent* – place of supply – management fees
• Meeting 022 · 1987-03-19-20 · document a) · overtaken Article 9(2)(e), seventh indent* – place of supply – leasing (hiring-financing-leasing) – other than means of transport – possible presence of fixed establishment
• Meeting 018 · 1985-03-08-09 · document II.d) Article 9(2)(e), third indent* – nature of supply – customized or non-customized software – tax treatment on importation
• Meeting 017 · 1984-07-04-05 · document II.e) · overtaken Article 9(2)(e)* – place of supply – services supplied by independent experts – insurance loss adjustment – immovable property – movable tangible property – intangible property
• Meeting 012 · 1981-06-30 1981-07-01 · document b) · overtaken Article 9* – place of supply – exemption – concept of "means of transport"
• Meeting 011 · 1981-03-10-11 · document II.d) · overtaken Article 9(2)* – place of supply – exemption – hiring out of containers – qualification as means of transport
• Meeting 005 · 1979-06-14-15 · document II.3. · overtaken Article 9(2)(e), third indent* – place of supply – services of consultants, engineers, etc, and dataprocessing and the supplying of information

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