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26.10.2013 Official
Journal
of
the
European
Union
L
284/1
II
(Non-legislative acts)
REGULATIONS
COUNCIL IMPLEMENTING REGULATION (EU) No 1042/2013
of 7 October 2013
amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services
THE COUNCIL OF THE EUROPEAN UNION,
(3) To
clarify
matters,
transactions
identified
as
electronically
supplied services have been listed in Council Imple
menting Regulation (EU) No 282/2011 ( 3 ), without the
list being exhaustive. The list should be updated, and
Having regard to the Treaty on the Functioning of the European
similar lists should be drawn up for telecommunications
Union,
and broadcasting services.
Having regard to Council Directive 2006/112/EC of
28 November 2006 on the common system of value added
tax ( 1 ), and in particular Article 397 thereof,
(4)
It is necessary to specify who is the supplier for value
added tax (VAT) purposes where electronically supplied
services, or telephone services provided through the
Having regard to the proposal from the European Commission,
internet, are supplied to a customer through telecom
munications networks or via an interface or a portal.
Whereas:
(5) To
ensure
the
uniform
application
of
the
rules
governing
(1) Directive
2006/112/EC
provides
that
as
from
1
January
the place of supply of hiring of means of transport and
2015, all telecommunications, radio and television
the place of supply of telecommunications, broadcasting
broadcasting and electronically supplied services
and electronically supplied services, it is necessary to
supplied to a non-taxable person are to be taxed in the
specify where a non-taxable legal person should be
Member State in which the customer is established, has
considered to be established.
his permanent address or usually resides, regardless of
where the taxable person supplying those services is
established. Most other services supplied to a non-
taxable person continue to be taxed in the Member
State in which the supplier is established.
(6) With
a
view
to
determining
who
is
liable
for
payment
of
the VAT on the supply of telecommunications, broad
casting or electronically supplied services, and taking into
(2) In
order
to
determine
which
services
must
be
taxed
in
account that the place of taxation is the same regardless
the Member State of the customer, it is essential to define
of whether the customer is a taxable or a non-taxable
telecommunications, radio and television broadcasting
person, the supplier should be able to determine the
and electronically supplied services. In particular, the
status of a customer solely based on whether the
concept of radio and television broadcasting (hereinafter
customer communicates his individual VAT identification
‘broadcasting’) services should be clarified, drawing from
number. This status must, in accordance with the general
definitions laid down in Directive 2010/13/EU of the
rules, be amended if such a communication is
European Parliament and of the Council (
subsequently made by the customer. If no such

2 ).
communication is received, the supplier should remain
liable for payment of the VAT.
( 1 ) OJ L 347, 11.12.2006, p. 1.
( 2 ) Directive 2010/13/EU of the European Parliament and of the
Council of 10 March 2010 on the coordination of certain provisions
( 3 ) Council Implementing Regulation (EU) No 282/2011 of 15 March
laid down by law, regulation or administrative action in Member
2011 laying down implementing measures for Directive
States concerning the provision of audiovisual media services
2006/112/EC on the common system of value added tax (OJ
(Audiovisual Media Services Directive) (OJ L 95, 15.4.2010, p. 1).
L 77, 23.3.2011, p. 1).

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26.10.2013
(7)
Where a non-taxable person is established in more than
non-exhaustive list of examples of transactions identified
one country or has his permanent address in one country
as services connected with immovable property should
but usually resides in another, priority is to be given to
also be provided.
the place that best ensures taxation at the place of actual
consumption. To avoid conflicts concerning jurisdiction
between Member States, the place of actual consumption
should be specified.
(13) It is also necessary to clarify the tax treatment of the
supply of services putting equipment at a customer’s
disposal with a view to carrying out work on
immovable property.
(8) Rules
should
be
established
in
order
to
clarify
the
tax
treatment of the supply of hiring of means of transport
and telecommunications, broadcasting and electronically
supplied services to a non-taxable person whose place of
(14) For
practical
reasons,
it
should
be
clarified
that
telecom
establishment, permanent address or usual residence is
munications, broadcasting or electronically supplied
practically impossible to determine or which cannot be
services provided by a taxable person acting in his own
determined with certainty. It is appropriate for those
name in connection with the provision of accom
rules to be based on presumptions.
modation in the hotel sector or sectors with a similar
function should be regarded, for the purpose of deter
mining the place of supply, as being supplied at those
locations.
(9) Where
information
is
available
to
determine
the
actual
location at which the customer is established, has his
permanent address or usually resides, it is necessary to
(15) In
accordance
with
Directive
2006/112/EC,
admission
to
provide for a presumption to be rebuttable.
cultural, artistic, sporting, scientific, educational, enter
tainment or similar events must in all circumstances be
taxed at the place where the event actually takes place. It
should be made clear that this also applies where tickets
to such events are not sold directly by the organiser, but
(10) In certain cases where the service is occasional, habitually
are distributed through intermediaries.
involves small amounts and requires the physical
presence of the customer, such as the supply of telecom
munications, broadcasting or electronically supplied
services at a wi-fi hot spot or an internet café, or
(16) Under Directive 2006/112/EC, VAT can become
habitually does not give rise to payment receipts or
chargeable prior to, at the time of or soon after the
other evidence of the service provided, as is the case
supply of goods or services. In relation to telecommuni
with telephone boxes, the provision and control of
cations, broadcasting or electronically supplied services
evidence with respect to the place of establishment of
supplied during the period of transition to the new
the customer or his permanent address or usual
rules on the place of supply, conditions linked to the
residence would impose a disproportionate burden, or
supply or differences in application between Member
could pose problems of data protection.
States could result in double taxation or non-taxation.
In order to avoid that, and to ensure uniform application
in Member States, it is necessary to lay down transitional
provisions.
(11) As the tax treatment of the supply of hiring of means of
transport and telecommunications, broadcasting and elec
tronically supplied services to a non-taxable person
(17) For
the
purposes
of
this
Regulation,
it
may
be
appro
depends on where the customer is established, has his
priate for Member States to adopt legislative measures
permanent address or usually resides, it is necessary to
limiting certain rights and obligations laid down by
clarify, in cases for which no specific presumptions are
Directive 95/46/EC of the European Parliament and of
established or for the rebuttal of presumptions, what
the Council (
evidence the supplier should have to identify the

1 ) in order to safeguard an important
economic or financial interest of a Member State or of
location of the customer. To that end an indicative,
the European Union, including monetary, budgetary and
non-exhaustive list of evidence should be drawn up.
taxation matters, where such measures are necessary and
proportionate in view of the risk of tax fraud and tax
evasion in Member States, and in view of the need to
ensure the correct collection of VAT covered by this
Regulation.
(12) In
order
to
ensure
the
uniform
tax
treatment
of
supplies
of services connected with immovable property, the
concept of immovable property needs to be defined.
( 1 ) Directive 95/46/EC of the European Parliament and of the Council
of 24 October 1995 on the protection of individuals with regard to
The proximity required for there to be a connection
the processing of personal data and on the free movement of such
with an immovable property should be specified, and a
data (OJ L 281, 23.11.1995, p. 31).

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Union
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(18) The concept of immovable property should be
(b) radio and television broadcasting (hereinafter
introduced in order to ensure a uniform tax treatment
“broadcasting”) services.
by Member States of supplies of services connected with
immovable property. The introduction of that concept
could have a considerable impact on the legislation and
Article 6b
administrative practices in Member States. Without
1. Broadcasting services shall include services
prejudice to such legislation or practices already applied
consisting of audio and audiovisual content, such as
in Member States and in order to ensure a smooth tran
radio or television programmes which are provided to
sition, that concept should be introduced at a later date.
the general public via communications networks by and
under the editorial responsibility of a media service
(19) Implementing Regulation (EU) No 282/2011 should
provider, for simultaneous listening or viewing, on the
therefore be amended accordingly,
basis of a programme schedule.
HAS ADOPTED THIS REGULATION:
2. Paragraph 1 shall cover, in particular, the
following:
Article 1
(a) radio or television programmes transmitted or
Implementing Regulation (EU) No 282/2011 is amended as
retransmitted over a radio or television network;
follows:
(b) radio or television programmes distributed via the
(1) Chapter IV is amended as follows:
internet or similar electronic network (IP streaming),
if they are broadcast simultaneous to their being
(a) the following Articles are inserted:
transmitted or retransmitted over a radio or
television network.
‘Article 6a
3. Paragraph
1
shall
not
cover
the
following:
1. Telecommunications
services
within
the
meaning
of Article 24(2) of Directive 2006/112/EC shall cover,
in particular, the following:
(a) telecommunications services;
(a) fixed and mobile telephone services for the trans
(b) electronically supplied services;
mission and switching of voice, data and video,
including telephone services with an imaging
(c) the provision of information about particular
component (videophone services);
programmes on demand;
(b) telephone services provided through the internet,
(d) the transfer of broadcasting or transmission rights;
including voice over internet Protocol (VoIP);
(e) the leasing of technical equipment or facilities for
(c) voice mail, call waiting, call forwarding, caller identi
use to receive a broadcast;
fication, three-way calling and other call
management services;
(f) radio or television programmes distributed via the
(d) paging services;
internet or similar electronic network (IP streaming),
unless they are broadcast simultaneous to their
being transmitted or retransmitted over a radio or
(e) audiotext services;
television network.’;
(f) facsimile, telegraph and telex;
(b) in Article 7, paragraph 3 is amended as follows:
(g) access to the internet, including the World Wide
(i) the introductory phrase is replaced by the
Web;
following:
(h) private network connections providing telecom
‘3. Paragraph
1
shall
not
cover
the
following:’;
munications links for the exclusive use of the client.
(ii) point (a) is replaced by the following:
2. Telecommunications
services
within
the
meaning
of Article 24(2) of Directive 2006/112/EC shall not
cover the following:
‘(a) broadcasting services;’;
(a) electronically supplied services;
(iii) points (q), (r) and (s) are deleted;

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Official Journal of the European Union
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(iv) the following points are added:
supplied under the same conditions as set out in that
paragraph.
‘(t) tickets to cultural, artistic, sporting, scientific,
educational, entertainment or similar events
3. This
Article
shall
not
apply
to
a
taxable
person
booked online;
who only provides for processing of payments in
respect of electronically supplied services or of
telephone services provided through the internet,
including voice over internet Protocol (VoIP), and who
(u) accommodation, car-hire, restaurant services,
does not take part in the supply of those electronically
passenger transport or similar services booked
supplied services or telephone services.’;
online.’;
(2) Chapter V is amended as follows:
(c) the following Article is inserted:
(a) in Section 1, the following Articles are inserted:
‘Article 9a
1. For the application of Article 28 of Directive
‘Article 13a
2006/112/EC, where electronically supplied services
are supplied through a telecommunications network,
The place where a non-taxable legal person is estab
an interface or a portal such as a marketplace for appli
lished, as referred to in the first subparagraph of
cations, a taxable person taking part in that supply shall
Article 56(2) and Articles 58 and 59 of Directive
be presumed to be acting in his own name but on
2006/112/EC, shall be:
behalf of the provider of those services unless that
provider is explicitly indicated as the supplier by that
taxable person and that is reflected in the contractual
(a) the place where the functions of its central adminis
arrangements between the parties.
tration are carried out; or
(b) the place of any other establishment characterised
In order to regard the provider of electronically supplied
by a sufficient degree of permanence and a suitable
services as being explicitly indicated as the supplier of
structure in terms of human and technical resources
those services by the taxable person, the following
to enable it to receive and use the services supplied
conditions shall be met:
to it for its own needs.
(a) the invoice issued or made available by each taxable
Article 13b
person taking part in the supply of the electronically
supplied services must identify such services and the
For the application of Directive 2006/112/EC, the
supplier thereof;
following shall be regarded as “immovable property”:
(b) the bill or receipt issued or made available to the
(a) any specific part of the earth, on or below its
customer must identify the electronically supplied
surface, over which title and possession can be
services and the supplier thereof.
created;
(b) any building or construction fixed to or in the
For the purposes of this paragraph, a taxable person
ground above or below sea level which cannot be
who, with regard to a supply of electronically supplied
easily dismantled or moved;
services, authorises the charge to the customer or the
delivery of the services, or sets the general terms and
conditions of the supply, shall not be permitted to
(c) any item that has been installed and makes up an
explicitly indicate another person as the supplier of
integral part of a building or construction without
those services.
which the building or construction is incomplete,
such as doors, windows, roofs, staircases and lifts;
2. Paragraph
1
shall
also
apply
where
telephone
services provided through the internet, including voice
(d) any item, equipment or machine permanently
over internet Protocol (VoIP), are supplied through a
installed in a building or construction which
telecommunications network, an interface or a portal
cannot be moved without destroying or altering
such as a marketplace for applications and are
the building or construction.’;

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Union
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(b) in Article 18(2), the following subparagraph is added:
effected within the Community pursuant to
Articles 37 and 57 of Directive 2006/112/EC, the
country of the location shall be the country of
‘However, irrespective of information to the contrary,
departure of the passenger transport operation.
the supplier of telecommunications, broadcasting or
electronically supplied services may regard a customer
established within the Community as a non-taxable
person as long as that customer has not communicated
Article 24b
his individual VAT identification number to him.’;
For the application of Article 58 of Directive
2006/112/EC, where telecommunications, broad
(c) Article 24 is replaced by the following:
casting or electronically supplied services are
supplied to a non-taxable person:
‘Article 24
Where services covered by the first subparagraph of
(a) through his fixed land line, it shall be presumed
Article 56(2) or Articles 58 and 59 of Directive
that the customer is established, has his
2006/112/EC are supplied to a non-taxable person
permanent address or usually resides at the
who is established in more than one country or who
place of installation of the fixed land line;
has his permanent address in one country and his usual
residence in another, priority shall be given:
(b) through mobile networks, it shall be presumed
(a) in the case of a non-taxable legal person, to the
that the place where the customer is established,
place referred to in point (a) of Article 13a of this
has his permanent address or usually resides is
Regulation, unless there is evidence that the service
the country identified by the mobile country
is used at the establishment referred to in point (b)
code of the SIM card used when receiving
of that article;
those services;
(b) in the case of a natural person, to the place where
he usually resides, unless there is evidence that the
(c) for which the use of a decoder or similar device
service is used at his permanent address.’;
or a viewing card is needed and a fixed land
line is not used, it shall be presumed that the
customer is established, has his permanent
(d) Section 4 is amended as follows:
address or usually resides at the place where
that decoder or similar device is located, or if
that place is not known, at the place to which
(i) the following subsections are inserted:
the viewing card is sent with a view to being
used there;
‘Subsection 3a
Presumptions for the location of the customer
(d) under circumstances other than those referred
to in Article 24a and in points (a), (b) and (c) of
Article 24a
this Article, it shall be presumed that the
customer is established, has his permanent
1. For
the
application
of
Articles
44,
58
and
59a
address or usually resides at the place identified
of Directive 2006/112/EC, where a supplier of tele
as such by the supplier on the basis of two
communications, broadcasting or electronically
items of non-contradictory evidence as listed
supplied services provides those services at a
in Article 24f of this Regulation.
location such as a telephone box, a telephone
kiosk, a wi-fi hot spot, an internet café, a restaurant
or a hotel lobby where the physical presence of the
recipient of the service at that location is needed for
Article 24c
the service to be provided to him by that supplier,
it shall be presumed that the customer is estab
For the application of Article 56(2) of Directive
lished, has his permanent address or usually
2006/112/EC, where the hiring, other than short-
resides at the place of that location and that the
term hiring, of means of transport is supplied to a
service is effectively used and enjoyed there.
non-taxable person, it shall be presumed that the
customer is established, has his permanent address
or usually resides at the place identified as such by
2. If
the
location
referred
to
in
paragraph
1
of
the supplier on the basis of two items of non-
this Article is on board a ship, aircraft or train
contradictory evidence as listed in Article 24e of
carrying out a passenger transport operation
this Regulation.

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Subsection 3b
(c) bank details such as the location of the bank
account used for payment or the billing address
Rebuttal of presumptions
of the customer held by that bank;
Article 24d
1. Where
a
supplier
supplies
a
service
listed
in
(d) the Mobile Country Code (MCC) of the Inter
Article 58 of Directive 2006/112/EC, he may rebut
national Mobile Subscriber Identity (IMSI)
a presumption referred to in Article 24a or in point
stored on the Subscriber Identity Module (SIM)
(a), (b) or (c) of Article 24b of this Regulation on
card used by the customer;
the basis of three items of non-contradictory
evidence indicating that the customer is established,
has his permanent address or usually resides else
(e) the location of the customer’s fixed land line
where.
through which the service is supplied to him;
2. A
tax
authority
may
rebut
presumptions
that
(f) other commercially relevant information.’;
have been made under Article 24a, 24b or 24c
where there are indications of misuse or abuse by
the supplier.
(ii) the following Subsection is inserted:
Subsection 3c
‘Subsection 6a
Evidence for the identification of the location
Supply of services connected with immovable
of the customer and rebuttal of presumptions
property
Article 24e
Article 31a
For the purposes of applying the rules in
1. Services
connected
with
immovable
property,
Article 56(2) of Directive 2006/112/EC and
as referred to in Article 47 of Directive
fulfilling the requirements of Article 24c of this
2006/112/EC, shall include only those services
Regulation, the following shall, in particular, serve
that have a sufficiently direct connection with that
as evidence:
property. Services shall be regarded as having a
sufficiently direct connection with immovable
property in the following cases:
(a) the billing address of the customer;
(a) where they are derived from an immovable
(b) bank details such as the location of the bank
property and that property makes up a
account used for payment or the billing address
constituent element of the service and is
of the customer held by that bank;
central to, and essential for, the services
supplied;
(c) registration details of the means of transport
hired by the customer, if registration of that
(b) where they are provided to, or directed towards,
means of transport is required at the place
an immovable property, having as their object
where it is used, or other similar information;
the legal or physical alteration of that property.
(d) other commercially relevant information.
2. Paragraph
1
shall
cover,
in
particular,
the
following:
Article 24f
For the purpose of applying the rules in Article 58
(a) the drawing up of plans for a building or parts
of Directive 2006/112/EC and fulfilling the
of a building designated for a particular plot of
requirements of point (d) of Article 24b or
land regardless of whether or not the building
Article 24d(1) of this Regulation, the following
is erected;
shall, in particular, serve as evidence:
(b) the provision of on site supervision or security
(a) the billing address of the customer;
services;
(b) the internet Protocol (IP) address of the device
(c) the construction of a building on land, as well
used by the customer or any method of geolo
as construction and demolition work
cation;
performed on a building or parts of a building;

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(d) the construction of permanent structures on
(n) the maintenance and repair, inspection and
land, as well as construction and demolition
supervision of machines or equipment if
work performed on permanent structures
those machines or equipment qualify as
such as pipeline systems for gas, water,
immovable property;
sewerage and the like;
(e) work on land, including agricultural services
(o) property management other than portfolio
such as tillage, sowing, watering and fertili
management of investments in real estate
sation;
covered by point (g) of paragraph 3, consisting
of the operation of commercial, industrial or
residential real estate by or on behalf of the
owner of the property;
(f) surveying and assessment of the risk and
integrity of immovable property;
(p) intermediation in the sale, leasing or letting of
(g) the valuation of immovable property, including
immovable property and in the establishment
where such service is needed for insurance
or transfer of certain interests in immovable
purposes, to determine the value of a
property or rights in rem over immovable
property as collateral for a loan or to assess
property (whether or not treated as tangible
risk and damages in disputes;
property), other than intermediation covered
by point (d) of paragraph 3;
(h) the leasing or letting of immovable property
other than that covered by point (c) of
paragraph 3, including the storage of goods
(q) legal services relating to the transfer of a title
for which a specific part of the property is
to immovable property, to the establishment or
assigned for the exclusive use of the customer;
transfer of certain interests in immovable
property or rights in rem over immovable
property (whether or not treated as tangible
property), such as notary work, or to the
(i) the provision of accommodation in the hotel
drawing up of a contract to sell or acquire
sector or in sectors with a similar function,
immovable property, even if the underlying
such as holiday camps or sites developed for
transaction resulting in the legal alteration of
use as camping sites, including the right to stay
the property is not carried through.
in a specific place resulting from the
conversion of timeshare usage rights and the
like;
3. Paragraph
1
shall
not
cover
the
following:
(j) the assignment or transfer of rights other than
those covered by points (h) and (i) to use the
whole or parts of an immovable property,
(a) the drawing up of plans for a building or parts
including the licence to use part of a
of a building if not designated for a particular
property, such as the granting of fishing and
plot of land;
hunting rights or access to lounges in airports,
or the use of an infrastructure for which tolls
are charged, such as a bridge or tunnel;
(b) the storage of goods in an immovable property
if no specific part of the immovable property is
(k) the maintenance, renovation and repair of a
assigned for the exclusive use of the customer;
building or parts of a building, including
work such as cleaning, tiling, papering and
parqueting;
(c) the provision of advertising, even if it involves
the use of immovable property;
(l) the maintenance, renovation and repair of
permanent structures such as pipeline systems
for gas, water, sewerage and the like;
(d) intermediation in the provision of hotel accom
modation or accommodation in sectors with a
similar function, such as holiday camps or sites
(m) the installation or assembly of machines or
developed for use as camping sites, if the inter
equipment which, upon installation or
mediary is acting in the name and on behalf of
assembly, qualify as immovable property;
another person;

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(e) the provision of a stand location at a fair or
acting in his own name but on behalf of the
exhibition site together with other related
organiser or by a taxable person, other than the
services to enable the exhibitor to display
organiser, acting on his own behalf, shall be
items, such as the design of the stand,
covered by Article 53 and Article 54(1) of
transport and storage of the items, the
Directive 2006/112/EC.’;
provision of machines, cable laying, insurance
and advertising;
(f) the installation or assembly, the maintenance
and repair, the inspection or the supervision
(3) in point (4) of Annex I, the following points are added:
of machines or equipment which is not, or
does not become, part of the immovable
property;
‘(f) receiving radio or television programmes distributed via
(g) portfolio management of investments in real
a radio or television network, the internet or similar
estate;
electronic network for listening to or viewing
programmes at the moment chosen by the user and
(h) legal services other than those covered by point
at the user’s individual request on the basis of a
(q) of paragraph 2, connected to contracts,
catalogue of programmes selected by the media
including advice given on the terms of a
service provider such as TV or video on demand;
contract to transfer immovable property, or to
enforce such a contract, or to prove the
existence of such a contract, where such
services are not specific to a transfer of a title
on an immovable property.
(g) receiving radio or television programmes distributed via
the internet or similar electronic network (IP streaming)
unless they are broadcast simultaneous to their being
Article 31b
transmitted or retransmitted over a radio and television
network;
Where equipment is put at the disposal of a
customer with a view to carrying out work on
immovable property, that transaction shall only be
a supply of services connected with immovable
property if the supplier assumes responsibility for
the execution of the work.
(h) the supply of audio and audiovisual content via
communications networks which is not provided by
and under the editorial responsibility of a media
A supplier who provides the customer with
service provider;
equipment together with sufficient staff for its
operation with a view to carrying out work shall
be presumed to have assumed responsibility for the
execution of that work. The presumption that the
supplier has the responsibility for the execution of
(i) the
onward
supply
of
the
audio
and
audiovisual
output
the work may be rebutted by any relevant means in
of a media service provider via communications
fact or law.
networks by someone other than the media service
provider.’.
Article 31c
For the purpose of determining the place of supply
of telecommunications, broadcasting or elec
tronically supplied services provided by a taxable
Article 2
person acting in his own name together with
accommodation in the hotel sector or in sectors
For telecommunications, radio and television broadcasting or
with a similar function, such as holiday camps or
electronically supplied services supplied by a supplier established
sites developed for use as camping sites, those
within the Community to a non-taxable person who is estab
services shall be regarded as being supplied at
lished, has his permanent address or usually resides there, the
those locations.’;
following shall apply:
(iii) in Subsection 7, the following Article is inserted:
‘Article 33a
(a) the place of supply in respect of each chargeable event that
occurs before 1 January 2015 shall be the place where the
The supply of tickets granting access to a cultural,
supplier is established, as provided for in Article 45 of
artistic, sporting, scientific, educational, enter
Directive 2006/112/EC, regardless of when the supply, or
tainment or similar event by an intermediary
continuous supply, of those services is completed;

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EN
26.10.2013 Official
Journal
of
the
European
Union
L
284/9
(b) the place of supply in respect of each chargeable event that
Article 3
occurs on or after 1 January 2015 shall be the place where
the customer is established, has his permanent address or
This Regulation shall enter into force on the twentieth day
usually resides, regardless of when the supply, or continuous
following that of its publication in the Official Journal of the
supply, of those services commenced;
European Union.
(c) where the chargeable event occurred before 1 January 2015
It shall apply from 1 January 2015.
in the Member State where the supplier is established, no
tax shall become chargeable in the Member State of the
However, Articles 13b, 31a and 31b of Implementing Regu
customer on or after 1 January 2015 in relation to the
lation (EU) No 282/2011, as inserted by this Regulation, shall
same chargeable event.
apply from 1 January 2017.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Luxembourg, 7 October 2013.
For the Council
The President
J. BERNATONIS

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Document Outline

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