Report from the Commission to the Council on the place of taxation of the supply of goods and the supply of services, including restaurant services, for passengers on board ships, aircraft, trains or buses drawn up in accordance with Article 37(3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

This report focuses on the place of taxation of goods for consumption and of services, including restaurant services, supplied to passengers on board ships, aircraft or trains. However, in order to complete the picture of that segment of the market, it also addresses other issues such as the treatment of take-away goods supplied on board, supplies on board buses, as well as exemptions currently applied in this sector.

In preparing this report, the Commission took various steps to create the broadest possible overview of the situation in the sector. First of all, businesses that are active in this sector were invited to give their assessment of the current situation, including the problems they face and suggest possible solutions for the future. Member States were also invited to outline their current practices and their expectations in this field. Finally, an expert study was conducted by an external contractor.

EUR-Lex: COM(2012)605: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:605:FIN

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