Council Implementing Regulation (EU) No 282/2011 Article 34

Article 34

Except where the goods being assembled become part of immovable property, the place of the supply of services to a non-taxable person consisting only of the assembly by a taxable person of the various parts of a machine, all of which were provided to him by his customer, shall be established in accordance with Article 54 of Directive 2006/112/EC.

Read the full instrument → · Read this in context: Subsection 8 — Supply of ancillary transport services and valuations of and work on movable property →

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

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