# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 31

Extent: E+W+S+N.I.

Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/31 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.