Tax provisions – Harmonization of laws – Turnover taxes – Common system of value-added tax – ‘Forms of transport’ within the meaning of the Sixth Directive – Sailing yachts – Covered – Hiring – Place where the service is deemed to be supplied for tax purposes
(Council Directive 77/388/EEC, Art . 9(1) and ( 2)(d))
Ocean-going sailing yachts that are used by their hirers for the practice of the sport of sailing are forms of transport within the meaning of Article 9(2)(d ) of the Sixth Directive ( 77/388/EEC ) on the harmonization of the laws of the Member States on turnover taxes . Therefore the place where the service of hiring them out is supplied is, in conformity with the general principle laid down in Article 9(1 ) of the directive, deemed to be the place where the supplier has established his business .
Citations:
R-51/88, [1989] EUECJ R-51/88
Links:
Jurisdiction:
European
VAT
Updated: 31 January 2022; Ref: scu.215677
