What changed, Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing…

+ ## CHAPTER I / **SUBJECT MATTER**
− ### art_1
+ ### Article 1
− Article 1
+ ## CHAPTER II / **(TITLE I OF DIRECTIVE 2006/112/EC)**
− ### art_2
+ ### Article 2
− Article 2
+ (a) the transfer of a new means of transport by a non-taxable person upon change of residence provided that the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC could not apply at the time of supply;
− | (a) | the transfer of a new means of transport by a non-taxable person upon change of residence provided that the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC could not apply at the time of supply; |
− | --- | --- |
+ (b) the return of a new means of transport by a non-taxable person to the Member State from which it was initially supplied to him under the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC.
− | (b) | the return of a new means of transport by a non-taxable person to the Member State from which it was initially supplied to him under the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC. |
− | --- | --- |
+ ### Article 3
− ### art_3
− Article 3
− 
+ (a) from 1 January 2013, the service referred to in the first subparagraph of Article 56(2) of Directive 2006/112/EC;
− | (a) | from 1 January 2013, the service referred to in the first subparagraph of Article 56(2) of Directive 2006/112/EC; |
− | --- | --- |
+ (b) from 1 January 2015, the services listed in Article 58 of Directive 2006/112/EC;
− | (b) | from 1 January 2015, the services listed in Article 58 of Directive 2006/112/EC; |
− | --- | --- |
+ (c) the services listed in Article 59 of Directive 2006/112/EC.
− | (c) | the services listed in Article 59 of Directive 2006/112/EC. |
− | --- | --- |
+ ### Article 4
− ### art_4
− 
− Article 4
+ ## CHAPTER III / **(TITLE III OF DIRECTIVE 2006/112/EC)**
− ### art_5
+ ### Article 5
− Article 5
+ ## CHAPTER IV / **(ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)**
− ### art_6
+ ### Article 6
− Article 6
+ 
+ ### Article 6a
+ 
+ 1. Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:
+ 
+ (a) fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services);
+ 
+ (b) telephone services provided through the internet, including voice over internet Protocol (VoIP);
+ 
+ (c) voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;
+ 
+ (d) paging services;
+ 
+ (e) audiotext services;
+ 
+ (f) facsimile, telegraph and telex;
+ 
+ (g) access to the internet, including the World Wide Web;
+ 
+ (h) private network connections providing telecommunications links for the exclusive use of the client.
+ 
+ 2. Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:
+ 
+ (a) electronically supplied services;
+ (b) radio and television broadcasting (hereinafter ‘broadcasting’) services.
+ 
+ ### Article 6b
+ 
+ 1. Broadcasting services shall include services consisting of audio and audiovisual content, such as radio or television programmes which are provided to the general public via communications networks by and under the editorial responsibility of a media service provider, for simultaneous listening o…
+ 
+ 2. Paragraph 1 shall cover, in particular, the following:
+ 
+ (a) radio or television programmes transmitted or retransmitted over a radio or television network;
+ 
+ (b) radio or television programmes distributed via the internet or similar electronic network (IP streaming), if they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.
+ 
+ 3. Paragraph 1 shall not cover the following:
+ 
+ (a) telecommunications services;
+ 
+ (b) electronically supplied services;
+ 
+ (c) the provision of information about particular programmes on demand;
+ 
+ (d) the transfer of broadcasting or transmission rights;
+ 
+ (e) the leasing of technical equipment or facilities for use to receive a broadcast;
+ 
+ (f) radio or television programmes distributed via the internet or similar electronic network (IP streaming), unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.
− ### art_7
+ ### Article 7
− Article 7
+ 
+ (a) the supply of digitised products generally, including software and changes to or upgrades of software;
+ (b) services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;
+ 
+ (c) services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient;
+ 
+ (d) the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a…
+ 
+ (e) Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; webs…
+ 
+ (f) the services listed in Annex I.
− | (a) | the supply of digitised products generally, including software and changes to or upgrades of software; |
− | --- | --- |
+ 3. Paragraph 1 shall not cover the following:
− | (b) | services providing or supporting a business or personal presence on an electronic network such as a website or a webpage; |
− | --- | --- |
+ (a) broadcasting services;
− | (c) | services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient; |
− | --- | --- |
+ (b) telecommunications services;
− | (d) | the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated fr…
− | --- | --- |
+ (c) goods, where the order and processing is done electronically;
− | (e) | Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; …
− | --- | --- |
+ (d) CD-ROMs, floppy disks and similar tangible media;
− | (f) | the services listed in Annex I. |
− | --- | --- |
+ (e) printed matter, such as books, newsletters, newspapers or journals;
− 3. Paragraph 1 shall not, in particular, cover the following:
+ (f) CDs and audio cassettes;
− | (a) | radio and television broadcasting services; |
− | --- | --- |
+ (g) video cassettes and DVDs;
− | (b) | telecommunications services; |
− | --- | --- |
+ (h) games on a CD-ROM;
− | (c) | goods, where the order and processing is done electronically; |
− | --- | --- |
+ (i) services of professionals such as lawyers and financial consultants, who advise clients by e-mail;
− | (d) | CD-ROMs, floppy disks and similar tangible media; |
− | --- | --- |
+ (j) teaching services, where the course content is delivered by a teacher over the Internet or an electronic network (namely via a remote link);
− | (e) | printed matter, such as books, newsletters, newspapers or journals; |
− | --- | --- |
+ (k) offline physical repair services of computer equipment;
− | (f) | CDs and audio cassettes; |
− | --- | --- |
+ (l) offline data warehousing services;
− | (g) | video cassettes and DVDs; |
− | --- | --- |
+ (m) advertising services, in particular as in newspapers, on posters and on television;
− | (h) | games on a CD-ROM; |
− | --- | --- |
+ (n) telephone helpdesk services;
− | (i) | services of professionals such as lawyers and financial consultants, who advise clients by e-mail; |
− | --- | --- |
+ (o) teaching services purely involving correspondence courses, such as postal courses;
− | (j) | teaching services, where the course content is delivered by a teacher over the Internet or an electronic network (namely via a remote link); |
− | --- | --- |
+ (p) conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made;
− | (k) | offline physical repair services of computer equipment; |
− | --- | --- |
+ (t) tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online;
− | (l) | offline data warehousing services; |
− | --- | --- |
+ (u) accommodation, car-hire, restaurant services, passenger transport or similar services booked online.
− | (m) | advertising services, in particular as in newspapers, on posters and on television; |
− | --- | --- |
+ ### Article 8
− | (n) | telephone helpdesk services; |
− | --- | --- |
+ If a taxable person only assembles the various parts of a machine all of which were provided to him by his customer, that transaction shall be a supply of services within the meaning of Article 24(1) of Directive 2006/112/EC.
− | (o) | teaching services purely involving correspondence courses, such as postal courses; |
− | --- | --- |
+ ### Article 9
− | (p) | conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made; |
− | --- | --- |
+ The sale of an option, where such a sale is a transaction falling within the scope of point (f) of Article 135(1) of Directive 2006/112/EC, shall be a supply of services within the meaning of Article 24(1) of that Directive. That supply of services shall be distinct from the underlying transactions …
− | (q) | telephone services with a video component, otherwise known as videophone services; |
− | --- | --- |
+ ### Article 9a
− | (r) | access to the Internet and World Wide Web; |
− | --- | --- |
+ 1. For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in his …
− | (s) | telephone services provided through the Internet. |
− | --- | --- |
+ In order to regard the provider of electronically supplied services as being explicitly indicated as the supplier of those services by the taxable person, the following conditions shall be met:
− ### art_8
+ (a) the invoice issued or made available by each taxable person taking part in the supply of the electronically supplied services must identify such services and the supplier thereof;
− Article 8
+ (b) the bill or receipt issued or made available to the customer must identify the electronically supplied services and the supplier thereof.
− If a taxable person only assembles the various parts of a machine all of which were provided to him by his customer, that transaction shall be a supply of services within the meaning of Article 24(1) of Directive 2006/112/EC.
+ For the purposes of this paragraph, a taxable person who, with regard to a supply of electronically supplied services, authorises the charge to the customer or the delivery of the services, or sets the general terms and conditions of the supply, shall not be permitted to explicitly indicate another …
− ### art_9
+ 2. Paragraph 1 shall also apply where telephone services provided through the internet, including voice over internet Protocol (VoIP), are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications and are supplied under the same conditions as set …
− Article 9
+ 3. This Article shall not apply to a taxable person who only provides for processing of payments in respect of electronically supplied services or of telephone services provided through the internet, including voice over internet Protocol (VoIP), and who does not take part in the supply of those ele…
− The sale of an option, where such a sale is a transaction falling within the scope of point (f) of Article 135(1) of Directive 2006/112/EC, shall be a supply of services within the meaning of Article 24(1) of that Directive. That supply of services shall be distinct from the underlying transactions …
+ ## *SECTION 1* / ***Concepts***
− ### art_10
+ ### Article 10
− Article 10
+ ### Article 11
− ### art_11
− Article 11
− 
+ (a) Article 45 of Directive 2006/112/EC;
− | (a) | Article 45 of Directive 2006/112/EC; |
− | --- | --- |
+ (b) from 1 January 2013, the second subparagraph of Article 56(2) of Directive 2006/112/EC;
− | (b) | from 1 January 2013, the second subparagraph of Article 56(2) of Directive 2006/112/EC; |
− | --- | --- |
+ (c) until 31 December 2014, Article 58 of Directive 2006/112/EC;
− | (c) | until 31 December 2014, Article 58 of Directive 2006/112/EC; |
− | --- | --- |
+ (d) Article 192a of Directive 2006/112/EC.
− | (d) | Article 192a of Directive 2006/112/EC. |
− | --- | --- |
+ ### Article 12
− ### art_12
− Article 12
− 
+ ### Article 13
− ### art_13
− 
− Article 13
+ ### Article 13a
+ 
+ The place where a non-taxable legal person is established, as referred to in the first subparagraph of Article 56(2) and Articles 58 and 59 of Directive 2006/112/EC, shall be:
+ 
+ (a) the place where the functions of its central administration are carried out; or
+ 
+ (b) the place of any other establishment characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.
+ 
+ ## *SECTION 2* / ***(Articles 31 to 39 of Directive 2006/112/EC)***
− ### art_14
+ ### Article 14
− Article 14
+ (a) the supplier has not exercised the option provided for under Article 34(4) of that Directive;
− | (a) | the supplier has not exercised the option provided for under Article 34(4) of that Directive; |
− | --- | --- |
+ (b) the value of his supplies of goods did not exceed the threshold in the course of the preceding calendar year.
− | (b) | the value of his supplies of goods did not exceed the threshold in the course of the preceding calendar year. |
− | --- | --- |
+ (a) the supply of goods by which the threshold applied by the Member State for the calendar year then current was exceeded in the course of the same calendar year;
− | (a) | the supply of goods by which the threshold applied by the Member State for the calendar year then current was exceeded in the course of the same calendar year; |
− | --- | --- |
+ (b) any subsequent supplies of goods within that Member State in that calendar year;
− | (b) | any subsequent supplies of goods within that Member State in that calendar year; |
− | --- | --- |
− 
− | (c) | supplies of goods within that Member State in the calendar year following the calendar year in which the event referred to in point (a) occurred. |
− | --- | --- |
+ (c) supplies of goods within that Member State in the calendar year following the calendar year in which the event referred to in point (a) occurred.
− ### art_15
+ ### Article 15
− Article 15
+ ## *SECTION 3* / ***(Articles 40, 41 and 42 of Directive 2006/112/EC)***
− ### art_16
+ ### Article 16
− Article 16
+ ## Subsection 1 / **Status of the customer**
− ### art_17
+ ### Article 17
− Article 17
+ ### Article 18
− ### art_18
− 
− Article 18
+ (a) where the customer has communicated his individual VAT identification number to him, and the supplier obtains confirmation of the validity of that identification number and of the associated name and address in accordance with Article 31 of Council Regulation (EC) No 904/2010 of 7 October 2010 o…
− | (a) | where the customer has communicated his individual VAT identification number to him, and the supplier obtains confirmation of the validity of that identification number and of the associated name and address in accordance with Article 31 of Council Regulation (EC) No 904/2010 of 7 October 20…
− | --- | --- |
+ (b) where the customer has not yet received an individual VAT identification number, but informs the supplier that he has applied for it and the supplier obtains any other proof which demonstrates that the customer is a taxable person or a non-taxable legal person required to be identified for VAT p…
− | (b) | where the customer has not yet received an individual VAT identification number, but informs the supplier that he has applied for it and the supplier obtains any other proof which demonstrates that the customer is a taxable person or a non-taxable legal person required to be identified for V…
− | --- | --- |
+ 
+ However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated his individual VAT identification nu…
+ (a) if he obtains from the customer a certificate issued by the customer’s competent tax authorities as confirmation that the customer is engaged in economic activities in order to enable him to obtain a refund of VAT under Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the…
− | (a) | if he obtains from the customer a certificate issued by the customer’s competent tax authorities as confirmation that the customer is engaged in economic activities in order to enable him to obtain a refund of VAT under Council Directive 86/560/EEC of 17 November 1986 on the harmonization of…
− | --- | --- |
+ (b) where the customer does not possess that certificate, if the supplier has the VAT number, or a similar number attributed to the customer by the country of establishment and used to identify businesses or any other proof which demonstrates that the customer is a taxable person and if the supplier…
− | (b) | where the customer does not possess that certificate, if the supplier has the VAT number, or a similar number attributed to the customer by the country of establishment and used to identify businesses or any other proof which demonstrates that the customer is a taxable person and if the supp…
− | --- | --- |
+ ## Subsection 2 / **Capacity of the customer**
− ### art_19
+ ### Article 19
− Article 19
+ ## Subsection 3 / **Location of the customer**
− ### art_20
+ ### Article 20
− Article 20
+ ### Article 21
− ### art_21
− Article 21
− 
+ ### Article 22
− ### art_22
− Article 22
− 
+ ### Article 23
− ### art_23
− Article 23
− 
+ 
+ ### Article 24
+ 
+ Where services covered by the first subparagraph of Article 56(2) or Articles 58 and 59 of Directive 2006/112/EC are supplied to a non-taxable person who is established in more than one country or who has his permanent address in one country and his usual residence in another, priority shall be give…
+ 
+ (a) in the case of a non-taxable legal person, to the place referred to in point (a) of Article 13a of this Regulation, unless there is evidence that the service is used at the establishment referred to in point (b) of that article;
+ 
+ (b) in the case of a natural person, to the place where he usually resides, unless there is evidence that the service is used at his permanent address.
+ 
+ ## **Subsection 3a** / **Presumptions for the location of the customer**
+ 
+ ### Article 24a
+ 
+ 1. For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides those services at a location such as a telephone box, a telephone kiosk, a wi-fi hot spot, an internet café, a restaurant or a…
+ 
+ 2. If the location referred to in paragraph 1 of this Article is on board a ship, aircraft or train carrying out a passenger transport operation effected within the Community pursuant to Articles 37 and 57 of Directive 2006/112/EC, the country of the location shall be the country of departure of the…
+ 
+ ### Article 24b
+ For the application of Article 58 of Directive 2006/112/EC, where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:
+ 
+ (a) through his fixed land line, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of installation of the fixed land line;
+ 
+ (b) through mobile networks, it shall be presumed that the place where the customer is established, has his permanent address or usually resides is the country identified by the mobile country code of the SIM card used when receiving those services;
+ 
+ (c) for which the use of a decoder or similar device or a viewing card is needed and a fixed land line is not used, it shall be presumed that the customer is established, has his permanent address or usually resides at the place where that decoder or similar device is located, or if that place is no…
+ 
+ (d) under circumstances other than those referred to in Article 24a and in points (a), (b) and (c) of this Article, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-con…
+ 
+ ### Article 24c
+ 
+ For the application of Article 56(2) of Directive 2006/112/EC, where the hiring, other than short-term hiring, of means of transport is supplied to a non-taxable person, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as suc…
+ 
+ ## **Subsection 3b** / **Rebuttal of presumptions**
+ 
+ ### Article 24d
+ 
+ 1. Where a supplier supplies a service listed in Article 58 of Directive 2006/112/EC, he may rebut a presumption referred to in Article 24a or in point (a), (b) or (c) of Article 24b of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is establis…
+ 
+ 2. A tax authority may rebut presumptions that have been made under Article 24a, 24b or 24c where there are indications of misuse or abuse by the supplier.
+ 
+ ## **Subsection 3c** / **Evidence for the identification of the location of the customer and rebuttal of presumptions**
+ 
+ ### Article 24e
+ 
+ For the purposes of applying the rules in Article 56(2) of Directive 2006/112/EC and fulfilling the requirements of Article 24c of this Regulation, the following shall, in particular, serve as evidence:
+ 
+ (a) the billing address of the customer;
+ 
+ (b) bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;
+ 
+ (c) registration details of the means of transport hired by the customer, if registration of that means of transport is required at the place where it is used, or other similar information;
+ 
+ (d) other commercially relevant information.
+ 
+ ### Article 24f
+ 
+ For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:
+ 
+ (a) the billing address of the customer;
+ 
+ (b) the internet Protocol (IP) address of the device used by the customer or any method of geolocation;
+ 
+ (c) bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;
− ### art_24
+ (d) the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;
− Article 24
+ (e) the location of the customer’s fixed land line through which the service is supplied to him;
− 1. From 1 January 2013, where services covered by the first subparagraph of Article 56(2) of Directive 2006/112/EC, are supplied to a non-taxable person who is established in more than one country or has his permanent address in one country and his usual residence in another, priority shall be given…
+ (f) other commercially relevant information.
− 2. Where services covered by Articles 58 and 59 of Directive 2006/112/EC are supplied to a non-taxable person who is established in more than one country or has his permanent address in one country and his usual residence in another, priority shall be given to the place that best ensures taxation at…
+ ## Subsection 4 / **Common provision regarding determination of the status, the capacity and the location of the customer**
− ### art_25
+ ### Article 25
− Article 25
+ ## Subsection 5 / **Supply of services governed by the general rules**
− ### art_26
+ ### Article 26
− Article 26
+ ### Article 27
− ### art_27
− Article 27
− 
+ ### Article 28
− ### art_28
− Article 28
− 
+ ### Article 29
− ### art_29
− Article 29
− 
+ ## Subsection 6 / **Supply of services by intermediaries**
− ### art_30
+ ### Article 30
− Article 30
+ 
+ ### Article 31
+ Services supplied by intermediaries acting in the name and on behalf of another person consisting of the intermediation in the provision of accommodation in the hotel sector or in sectors having a similar function shall fall within the scope of:
− ### art_31
+ (a) Article 44 of Directive 2006/112/EC if supplied to a taxable person acting as such, or a non-taxable legal person deemed to be a taxable person;
+ 
+ (b) Article 46 of that Directive, if supplied to a non-taxable person.
− Article 31
+ ## **Subsection 6a** / **Supply of services connected with immovable property**
− Services supplied by intermediaries acting in the name and on behalf of another person consisting of the intermediation in the provision of accommodation in the hotel sector or in sectors having a similar function shall fall within the scope of:
+ ### Article 31c
− | (a) | Article 44 of Directive 2006/112/EC if supplied to a taxable person acting as such, or a non-taxable legal person deemed to be a taxable person; |
− | --- | --- |
+ For the purpose of determining the place of supply of telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name together with accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites develop…
− | (b) | Article 46 of that Directive, if supplied to a non-taxable person. |
− | --- | --- |
+ ## Subsection 7 / **Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services**
− ### art_32
+ ### Article 32
− Article 32
+ (a) the right of admission to shows, theatrical performances, circus performances, fairs, amusement parks, concerts, exhibitions, and other similar cultural events;
− | (a) | the right of admission to shows, theatrical performances, circus performances, fairs, amusement parks, concerts, exhibitions, and other similar cultural events; |
− | --- | --- |
+ (b) the right of admission to sporting events such as matches or competitions;
− | (b) | the right of admission to sporting events such as matches or competitions; |
− | --- | --- |
+ (c) the right of admission to educational and scientific events such as conferences and seminars.
− | (c) | the right of admission to educational and scientific events such as conferences and seminars. |
− | --- | --- |
+ ### Article 33
− ### art_33
− 
− Article 33
+ ### Article 33a
+ 
+ The supply of tickets granting access to a cultural, artistic, sporting, scientific, educational, entertainment or similar event by an intermediary acting in his own name but on behalf of the organiser or by a taxable person, other than the organiser, acting on his own behalf, shall be covered by Ar…
+ 
+ ## Subsection 8 / **Supply of ancillary transport services and valuations of and work on movable property**
− ### art_34
+ ### Article 34
− Article 34
+ ## Subsection 9 / **Supply of restaurant and catering services on board means of transport**
− ### art_35
+ ### Article 35
− Article 35
+ ### Article 36
− ### art_36
− Article 36
− 
+ ### Article 37
− ### art_37
− Article 37
− 
+ ## Subsection 10 / **Hiring of means of transport**
− ### art_38
+ ### Article 38
− Article 38
+ (a) land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans;
− | (a) | land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans; |
− | --- | --- |
+ (b) trailers and semi-trailers;
− | (b) | trailers and semi-trailers; |
− | --- | --- |
+ (c) railway wagons;
− | (c) | railway wagons; |
− | --- | --- |
+ (d) vessels;
− | (d) | vessels; |
− | --- | --- |
+ (e) aircraft;
− | (e) | aircraft; |
− | --- | --- |
+ (f) vehicles specifically designed for the transport of sick or injured persons;
− | (f) | vehicles specifically designed for the transport of sick or injured persons; |
− | --- | --- |
+ (g) agricultural tractors and other agricultural vehicles;
− | (g) | agricultural tractors and other agricultural vehicles; |
− | --- | --- |
+ (h) mechanically or electronically propelled invalid carriages.
− | (h) | mechanically or electronically propelled invalid carriages. |
− | --- | --- |
+ ### Article 39
− ### art_39
− Article 39
− 
+ ### Article 40
− ### art_40
− Article 40
− 
+ ## Subsection 11 / **Supply of services to non-taxable persons outside the Community**
− ### art_41
+ ### Article 41
− Article 41
+ ## CHAPTER VI / **(TITLE VII OF DIRECTIVE 2006/112/EC)**
− ### art_42
+ ### Article 42
− Article 42
+ ## CHAPTER VII / **RATES**
− ### art_43
+ ### Article 43
− Article 43
+ ## *SECTION 1* / ***(Articles 132, 133 and 134 of Directive 2006/112/EC)***
− ### art_44
+ ### Article 44
− Article 44
+ ## *SECTION 2* / ***(Articles 135, 136 and 137 of Directive 2006/112/EC)***
− ### art_45
+ ### Article 45
− Article 45
+ ## *SECTION 3* / ***(Articles 143, 144 and 145 of Directive 2006/112/EC)***
− ### art_46
… diff truncated at 500 changed lines …