Richard Cornelisse

VAT reports published – European commission: Report from the Commission to the Council on supplies on board of means of transport

In EU development on 28/10/2012 at 10:20 am

Directive 2006/112/EC (the ‘VAT Directive’) provides that the Commission presents to the Council a report on the VAT treatment of goods and services, including restaurant and catering services, supplied to passengers on board means of transport.

The report focuses not only on the place of taxation but also on exemptions currently applied in this sector.

The expert study of 8 February 2012 conducted by PwC for the Commission on this subject is published together with this report.

  1. Report from the Commission to the Council on supplies on board of means of transport
  2. VAT reports published – European commission.

 

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