Article 49

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

The place of supply of the transport of goods, other than the intra-Community transport of goods, to non-taxable persons shall be the place where the transport takes place, proportionate to the distances covered.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.