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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Subsection 2 — Supply of services connected with immovable property

Article 451 provisions

Article 45

The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.

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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