Article 31a › 1

Services connected with immovable property, as referred to in Article 47 of Directive 2006/112/EC, shall include only those services that have a sufficiently direct connection with that property. Services shall be regarded as having a sufficiently direct connection with immovable property in the following cases: (a) where they are derived from an immovable property and that property makes up a constituent element of the service and is central to, and essential for, the services supplied; (b) where they are provided to, or directed towards, an immovable property, having as their object the legal or physical alteration of that property.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31