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VAT Directive — Article 46

The article's text

Article 46 The place of supply of services rendered to a non-taxable person by an intermediary acting in the name and on behalf of another person shall be the place where the underlying transaction is supplied in accordance with this Directive. Subsection 2 Supply of services connected with immovable property

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
business association
WhoCountryWhat they wrote
Deutscher FerienhausverbandDEung einer Wohnung/eines Hauses gegen Entgelt handelt. Die nähere Definition erfolgt gemäß nationalem Recht. ViDA wiederum gibt in Artikel 46 a die davon abweichende Definition, dass es sich bei STR um die ununterbrochene Vermietung von Unterkünften für maximal ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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