Council Implementing Regulation (EU) No 282/2011 Article 31
Council Implementing Regulation (EU) No 282/2011 Article 31
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:
(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.
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 31 of Council Implementing Regulation (EU) No 282/2011 (LawPlayer, data as of 2026-07-04)
