Council Implementing Regulation (EU) No 282/2011 Article 25

Article 25

For the application of the rules governing the place of supply of services, only the circumstances existing at the time of the chargeable event shall be taken into account. Any subsequent changes to the use of the service received shall not affect the determination of the place of supply, provided there is no abusive practice.

Read the full instrument → · Read this in context: Subsection 4 — Common provision regarding determination of the status, the capacity and the location of the customer →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 25 of Council Implementing Regulation (EU) No 282/2011 (LawPlayer, data as of 2026-07-04)

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