Europa Sixth VAT Directive Supply of goods Article 8(1)(a) Fibre-optic cable between two Member States running in part outside Community territory Tax jurisdiction of each Member State limited to the length of cable installed on its territory Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed.
Citations:
C-111/05, [2007] EUECJ C-111/05, [2006] EUECJ C-111/05
Links:
Jurisdiction:
European
VAT
Updated: 13 May 2022; Ref: scu.251113