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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 31
- Chapter 1 - Place of supply of goods (Article 31-39) 9
- Chapter 2 - Place of an intra-Community acquisition of goods (Article 40-42) 3
- Chapter 3 - Place of supply of services (Article 43-59) 17
  - Section 1 - General rule (Article 43) 1
  - Section 2 - Particular provisions (Article 44-59) 16
    
    Subsection 1 - Supply of services by intermediaries (Article 44) 1
    
    Subsection 2 - Supply of services connected with immovable property (Article 45) 1
    
    Subsection 3 - Supply of transport (Article 46-51) 6
    
    Article 46
    
    Article 47
    
    Article 48
    
    Article 49
    
    Article 50
    
    Article 51
    
    Subsection 4 - Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property (Article 52-55) 4
    
    Subsection 5 - Supply of miscellaneous services (Article 56-57) 2
    
    Subsection 6 - Criterion of effective use and enjoyment (Article 58-59) 2
- Chapter 4 - Place of importation of goods (Article 60-61) 2
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 35
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 26
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 193-280) 88
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 27
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 12

Article 51

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Article 51

Member States need not apply VAT to that part of the intra-Community transport of goods taking place over waters which do not form part of the territory of the Community.

Official text · consolidated version 21/01/2009 (no longer in force) Open full page ↗