Article 59a 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 59a
In order to prevent double taxation, non-taxation or distortion of competition, Member States may, with regard to services the place of supply of which is governed by Articles 44 and 45, Article 54(1), second subparagraph, and Articles 56, 58 and 59:
(a)consider the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community if the effective use and enjoyment of the services takes place outside the Community;
(b)consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory if the effective use and enjoyment of the services takes place within their territory.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 59a: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 59a of Directive 2006/112/EC, most recent first.
- C-593/19 SK Telecom Judgment · 15 April 2021 · Austria
VAT Committee guidelines on Article 59a: 6
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 5.3 Article 59a – 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 089 · 30 September 2009 · document 5.4 Article 59a – follow-up to VAT Package – effective use and enjoyment – EU concept – scope at discretion of Member States – common criteria – advertising services – telecommunications services – radio and television broadcasting services – electronic services – hiring of means of transport – transport of goods
- Meeting 052 · 1997-05-28-29 · document III.7.1 · overtaken Article 9(3)(a)* – effective use and enjoyment – derogations – suppliers established within or outside the EU – telecommunications services – customers resident in the EU – tourists and visitors
- Meeting 052 · 1997-05-28-29 · document III.7.1 · overtaken Article 9(3)(b)* – effective use and enjoyment – derogations – suppliers established within or outside the EU – telecommunications services – customers resident in the EU – tourists and visitors
- Meeting 038 · 25 May 1993 · document II.2. · overtaken Article 9(3)(b)* – normalised versus specific software – software imported – place of supply – status of customer
- Meeting 022 · 1987-03-19-20 · document b) · overtaken Article 9(3)(b)* – place of supply – international leasing of company cars – from another Member State or a third country – possible recourse to effective use and enjoyment