# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 55

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

The place of supply of restaurant and catering services other than those physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be the place where the services are physically carried out.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/55 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.