What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
2011-01-01 → 2013-01-01 · no interpretation, just the text delta
| on 2011-01-01 | eu-eurlex:32006l0112:2011-01-01 (2011-01-01 → 2012-12-31) · official source ↗ |
| on 2013-01-01 | eu-eurlex:32006l0112:2013-01-01 (2013-01-01 → 2013-06-30) · official source ↗ |
Open the structured article comparison → matched by provision anchor when continuity is sufficient; otherwise Lex refuses rather than inventing changes
157 line(s) in the old middle, 161 in the new; 517 unchanged leading and 4,054 trailing lines trimmed.
+ 2. 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. + + However, the place of hiring a pleasure boat to a non-taxable person, other than short-term hiring, shall be the place where the pleasure boat is actually put at the disposal of the customer, where this service is actually provided by the supplier from his place of business or a fixed establishment … + + 3. For the purposes of paragraphs 1 and 2, ‘short-term’ shall mean the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than 90 days. − 2. For the purposes of paragraph 1, ‘short-term’ shall mean the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than ninety days. + ## CHAPTER 1 / Definition − ## CHAPTER 4 / IMPORTATION OF GOODS
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |