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

+ ### Article 13b
+ 
+ For the application of Directive 2006/112/EC, the following shall be regarded as ‘immovable property’:
+ 
+ (a) any specific part of the earth, on or below its surface, over which title and possession can be created;
+ 
+ (b) any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;
+ 
+ (c) any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;
+ 
+ (d) any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.
+ 
+ (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 2010 o…
+ (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 the…
+ The supply of services which consist in applying for or receiving refunds of VAT under Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund…
− The supply of services which consist in applying for or receiving refunds of VAT under Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund…
+ 
+ ### 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 …
+ 
+ (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.
+ 
+ 2. Paragraph 1 shall cover, in particular, the following:
+ 
+ (a) the drawing up of plans for a building or parts of a building designated for a particular plot of land regardless of whether or not the building is erected;
+ 
+ (b) the provision of on site supervision or security services;
+ 
+ (c) the construction of a building on land, as well as construction and demolition work performed on a building or parts of a building;
+ 
+ (d) the construction of permanent structures on land, as well as construction and demolition work performed on permanent structures such as pipeline systems for gas, water, sewerage and the like;
+ 
+ (e) work on land, including agricultural services such as tillage, sowing, watering and fertilisation;
+ 
+ (f) surveying and assessment of the risk and integrity of immovable property;
+ 
+ (g) the valuation of immovable property, including where such service is needed for insurance purposes, to determine the value of a property as collateral for a loan or to assess risk and damages in disputes;
+ 
+ (h) the leasing or letting of immovable property other than that covered by point (c) of paragraph 3, including the storage of goods for which a specific part of the property is assigned for the exclusive use of the customer;
+ 
+ (i) the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, including the right to stay in a specific place resulting from the conversion of timeshare usage rights and the like;
+ 
+ (j) the assignment or transfer of rights other than those covered by points (h) and (i) to use the whole or parts of an immovable property, including the licence to use part of a property, such as the granting of fishing and hunting rights or access to lounges in airports, or the use of an infrastru…
+ 
+ (k) the maintenance, renovation and repair of a building or parts of a building, including work such as cleaning, tiling, papering and parqueting;
+ 
+ (l) the maintenance, renovation and repair of permanent structures such as pipeline systems for gas, water, sewerage and the like;
+ 
+ (m) the installation or assembly of machines or equipment which, upon installation or assembly, qualify as immovable property;
+ 
+ (n) the maintenance and repair, inspection and supervision of machines or equipment if those machines or equipment qualify as immovable property;
+ 
+ (o) property management other than portfolio management of investments in real estate covered by point (g) of paragraph 3, consisting of the operation of commercial, industrial or residential real estate by or on behalf of the owner of the property;
+ 
+ (p) intermediation in the sale, leasing or letting of immovable property and in the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), other than intermediation covered by point (d) of paragraph…
+ 
+ (q) legal services relating to the transfer of a title to immovable property, to the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), such as notary work, or to the drawing up of a contract to…
+ 
+ 3. Paragraph 1 shall not cover the following:
+ 
+ (a) the drawing up of plans for a building or parts of a building if not designated for a particular plot of land;
+ 
+ (b) the storage of goods in an immovable property if no specific part of the immovable property is assigned for the exclusive use of the customer;
+ 
+ (c) the provision of advertising, even if it involves the use of immovable property;
+ 
+ (d) intermediation in the provision of hotel accommodation or accommodation in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, if the intermediary is acting in the name and on behalf of another person;
+ 
+ (e) the provision of a stand location at a fair or exhibition site together with other related services to enable the exhibitor to display items, such as the design of the stand, transport and storage of the items, the provision of machines, cable laying, insurance and advertising;
+ 
+ (f) the installation or assembly, the maintenance and repair, the inspection or the supervision of machines or equipment which is not, or does not become, part of the immovable property;
+ 
+ (g) portfolio management of investments in real estate;
+ 
+ (h) legal services other than those covered by point (q) of paragraph 2, connected to contracts, including advice given on the terms of a contract to transfer immovable property, or to enforce such a contract, or to prove the existence of such a contract, where such services are not specific to a tr…
+ 
+ ### Article 31b
+ 
+ Where equipment is put at the disposal of a customer with a view to carrying out work on immovable property, that transaction shall only be a supply of services connected with immovable property if the supplier assumes responsibility for the execution of the work.
+ A supplier who provides the customer with equipment together with sufficient staff for its operation with a view to carrying out work shall be presumed to have assumed responsibility for the execution of that work. The presumption that the supplier has the responsibility for the execution of the wor…
+ 
+ 1. In order to qualify for recognition as an international body for the application of point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC a body which is to be set up as a European Research Infrastructure Consortium (ERIC), as referred to i…
− 1. In order to qualify for recognition as an international body for the application of point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC a body which is to be set up as a European Research Infrastructure Consortium (ERIC), as referred to i…
+ 
+ 2.
+ 5.
+ 
+ (c) The currencies should be indicated by means of a three-letter code in conformity with the ISO code 4217 standard established by the International Standards Organisation (5).
− (c) The currencies should be indicated by means of a three-letter code in conformity with the ISO code 4217 standard established by the International Standards Organisation (9).
+ (1) OJ L 268, 12.10.2010, p. 1.
− (1) OJ L 347, 11.12.2006, p. 1.
+ (2) OJ L 326, 21.11.1986, p. 40.
− (2) OJ L 288, 29.10.2005, p. 1.
+ (3) OJ L 44, 20.2.2008, p. 23.
− (3) OJ L 44, 20.2.2008, p. 11.
+ (4) OJ L 206, 8.8.2009, p. 1.
− (4) OJ L 199, 31.7.1985, p. 1.
− 
− (5) OJ L 268, 12.10.2010, p. 1.
+ (5) As an indication, some codes relating to currencies currently used: EUR (euro), BGN (lev), CZK (Czech koruna), DKK (Danish krone), GBP (pound sterling), HUF (forint), LTL (litas), PLN (zloty), RON (Romanian leu), SEK (Swedish krona), USD (United States dollar).
− (6) OJ L 326, 21.11.1986, p. 40.
− 
− (7) OJ L 44, 20.2.2008, p. 23.
− 
− (8) OJ L 206, 8.8.2009, p. 1.
− 
− (9) As an indication, some codes relating to currencies currently used: EUR (euro), BGN (lev), CZK (Czech koruna), DKK (Danish krone), GBP (pound sterling), HUF (forint), LTL (litas), PLN (zloty), RON (Romanian leu), SEK (Swedish krona), USD (United States dollar).