Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down imp... (32011R0282)
Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
- COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011
- of 15 March 2011
- laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
- (recast)
- CHAPTER I
- SUBJECT MATTER
- Article 1
- CHAPTER II
- SCOPE
- (TITLE I OF DIRECTIVE 2006/112/EC)
- Article 2
- Article 3
- Article 4
- CHAPTER III
- TAXABLE PERSONS
- (TITLE III OF DIRECTIVE 2006/112/EC)
- Article 5
- CHAPTER IV
- TAXABLE TRANSACTIONS
- (ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)
- Article 6
- Article 7
- Article 8
- Article 9
- CHAPTER V
- PLACE OF TAXABLE TRANSACTIONS
- SECTION 1
- Concepts
- Article 10
- Article 11
- Article 12
- Article 13
- SECTION 2
- Place of supply of goods
- (Articles 31 to 39 of Directive 2006/112/EC)
- Article 14
- Article 15
- SECTION 3
- Place of intra-Community acquisitions of goods
- (Articles 40, 41 and 42 of Directive 2006/112/EC)
- Article 16
- SECTION 4
- Place of supply of services
- (Articles 43 to 59 of Directive 2006/112/EC)
- Subsection 1
- Status of the customer
- Article 17
- Article 18
- Subsection 2
- Capacity of the customer
- Article 19
- Subsection 3
- Location of the customer
- Article 20
- Article 21
- Article 22
- Article 23
- Article 24
- Subsection 4
- Common provision regarding determination of the status, the capacity and the location of the customer
- Article 25
- Subsection 5
- Supply of services governed by the general rules
- Article 26
- Article 27
- Article 28
- Article 29
- Subsection 6
- Supply of services by intermediaries
- Article 30
- Article 31
- Subsection 7
- Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
- Article 32
- Article 33
- Subsection 8
- Supply of ancillary transport services and valuations of and work on movable property
- Article 34
- Subsection 9
- Supply of restaurant and catering services on board means of transport
- Article 35
- Article 36
- Article 37
- Subsection 10
- Hiring of means of transport
- Article 38
- Article 39
- Article 40
- Subsection 11
- Supply of services to non-taxable persons outside the Community
- Article 41
- CHAPTER VI
- TAXABLE AMOUNT
- (TITLE VII OF DIRECTIVE 2006/112/EC)
- Article 42
- CHAPTER VII
- RATES
- Article 43
- CHAPTER VIII
- EXEMPTIONS
- SECTION 1
- Exemptions for certain activities in the public interest
- (Articles 132, 133 and 134 of Directive 2006/112/EC)
- Article 44
- SECTION 2
- Exemptions for other activities
- (Articles 135, 136 and 137 of Directive 2006/112/EC)
- Article 45
- SECTION 3
- Exemptions on importation
- (Articles 143, 144 and 145 of Directive 2006/112/EC)
- Article 46
- SECTION 4
- Exemptions on exportation
- (Articles 146 and 147 of Directive 2006/112/EC)
- Article 47
- Article 48
- SECTION 5
- Exemptions relating to certain transactions treated as exports
- (Articles 151 and 152 of Directive 2006/112/EC)
- Article 49
- Article 50
- Article 51
- CHAPTER IX
- DEDUCTIONS
- (TITLE X OF DIRECTIVE 2006/112/EC)
- Article 52
- CHAPTER X
- OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
- (TITLE XI OF DIRECTIVE 2006/112/EC)
- SECTION 1
- Persons liable to pay the VAT
- (Articles 192a to 205 of Directive 2006/112/EC)
- Article 53
- Article 54
- SECTION 2
- Miscellaneous provisions
- (Articles 272 and 273 of Directive 2006/112/EC)
- Article 55
- CHAPTER XI
- SPECIAL SCHEMES
- SECTION 1
- Special scheme for investment gold
- (Articles 344 to 356 of Directive 2006/112/EC)
- Article 56
- Article 57
- SECTION 2
- Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
- (Articles 357 to 369 of Directive 2006/112/EC)
- Article 58
- Article 59
- Article 60
- Article 61
- Article 62
- Article 63
- CHAPTER XII
- FINAL PROVISIONS
- Article 64
- Article 65
- ANNEX I
- Article 7 of this Regulation
- ANNEX II
- Article 51 of this Regulation
- ANNEX III
- ANNEX IV
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