Council Implementing Regulation (EU) No 282/2011 Article 8

Article 8

If a taxable person only assembles the various parts of a machine all of which were provided to him by his customer, that transaction shall be a supply of services within the meaning of Article 24(1) of Directive 2006/112/EC.

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

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