# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 47

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

The place of supply of services connected with immovable property, including the services of experts and estate agents, the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, the granting of rights to use immovable property and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the immovable property is located.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/47 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.