Article 44
The place of supply of services to a taxable person acting as such shall be the place where that person has established his business. However, if those services are provided to a fixed establishment of the taxable person located in a place other than the place where he has established his business, the place of supply of those services shall be the place where that fixed establishment is located. In the absence of such place of establishment or fixed establishment, the place of supply of services shall be the place where the taxable person who receives such services has his permanent address or usually resides.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
1
EU citizen
Who
Country
What they wrote
Christian AMAND
BE
+ new art. 263 and 264 (communication to the tax authorities) + art. 250 (VAT return) • Input transactions p.m. For the acquirer: art. 44 (place of intra-EU acquisitions) + art. 68 (chargeable event of intra- EU acquisition) + art. 83 (taxable amount) + art. 1 ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.