Article 56 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The place of short-term hiring of a means of transport shall be the place where the means of transport is actually put at the disposal of the customer.
Cited at article level by
COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) — sign in to see which provisions, and what they say.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05