Article 31
Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Section 1 — Supply of goods without transport
Back to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — full text
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