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Document reference:

KOM (2012) 0605

Date of proposal:

22.10.2012

Issuer:

Commission

REPORT FROM THE COMMISSION TO THE COUNCIL on the place of taxation of the supply of goods and the supply of services, including restaurant services, for passengers on board ships, aircraft, trains or buses drawn up in accordance with Article 37(3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

RAPPORT FRA KOMMISSIONEN TIL RÅDET om beskatningsstedet for levering af varer og ydelser, herunder restaurantydelser, til passagerer om bord på skibe, fly, tog eller busser udfærdiget i henhold til artikel 37, stk. 3, i Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftssystem

Amended proposal

Title: REPORT FROM THE COMMISSION TO THE COUNCIL on the place of taxation of the supply of goods and the supply of services, including restaurant services, for passengers on board ships, aircraft, trains or buses drawn up in accordance with Article 37(3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Document reference: KOM (2012) 0605
Date of proposal: 22.10.2012