Article 56 › 2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The place of hiring, other than short-term hiring, of a means of transport to a non-taxable person shall be the place where the customer is established, has his permanent address or usually resides.
Cited at article level by
Council Directive 2008/8/EC of 12 February 2008 amending Directive… (EU) · Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013… (EU) — sign in to see which provisions, and what they say.
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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.