Chapter II

Deliveries of goods are:

The transfer by an entrepreneur of a good from his business to another Member State shall be treated as a supply of a good for consideration as…

By way of derogation from Article 3a, paragraph 1, the transfer by an entrepreneur of goods forming part of his business assets to another Member…

Where an entrepreneur facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance…

Services are all performances, other than the supply of goods within the meaning of Article 3.

The place where a delivery is effected, is:

By way of derogation from Article 5, paragraph 1, point (a), and paragraph 2, the place of supply shall be:

In the event that the supply of gas through a natural gas system situated within the territory of the Union or any network connected to such a…

Where the same goods are the subject of successive supplies and those goods are dispatched or transported from one Member State to another Member…

Where an entrepreneur is deemed to have received and supplied goods as referred to in Article 3c, the dispatch or transport of the goods shall be…

The place of a service, provided to a taxable person acting as such, is the place where that taxable person has established the seat of his business…

The place of a service provided to persons other than taxable persons by an intermediary acting in the name and on behalf of third parties is the…

The place of a service relating to immovable property, including the services of experts and estate agents, the provision of accommodation in the…

The place of passenger transport services is the place where the transport takes place, in proportion to the distances covered.

The place of a service provided to an entrepreneur consisting of the granting of access to cultural, artistic, sporting, scientific, educational…

The place of supply for services provided to a non-taxable person and for services ancillary thereto, in connection with cultural, artistic…

The place of restaurant and catering services is the place where those services are physically performed.

The place of supply for the short-term rental of a means of transport is the place where that means of transport is actually placed at the disposal…

The place of supply of the following services, provided to a non-taxable person, is the place where that person is established, or has his permanent…

The place of the following services, provided to a person other than a taxable person who is established outside the Union or who has his permanent…

The services mentioned hereinafter, which are performed by entrepreneurs who reside or are established outside the Union, or who have a fixed…

Article 5a, paragraph 1, point (a), and Article 6h, paragraph 1, shall not apply when the following conditions have been met:

An entrepreneur is anyone who independently carries on a business.

The tax shall be calculated on the basis of the remuneration.

The tax rate is 21 percent.

Subject to conditions to be determined by Order in Council, the following shall be exempt from tax:

The tax shall be levied from the entrepreneur who performs the supply of goods or the service.

The tax becomes due:

By way of derogation from Article 13 to that extent, the chargeable event for the supply of goods by a taxable person who is deemed to have received…

The tax due over a period must be paid upon filing a tax return.

The tax referred to in Article 2 which the entrepreneur deducts, is:

By Royal Decree, the deduction referred to in Article 15, paragraph 1, may in certain cases be excluded in whole or in part, in order to prevent the…

With regard to supplies as referred to in Article 3, paragraph 3, parts a and c, and Article 4, paragraph 2, tax shall not be due if it concerns…

In the event that the tax eligible for deduction exceeds the tax due in the period, the difference shall be refunded to the entrepreneur upon his…