Article 47 of EU Directive 2006/112/EC (the “2006 Directive”) provides that the place of supply of services connected with immovable property is the place where the immovable property is located. Article 47 has been transposed into Irish VAT legislation under section 34(c) and section 33(2) of the VAT Consolidation Act 2010. Article 47 applies only where the service supplied is directly related to a specific property.
In this document we look at:
- is there a definition of “immovable property” in the new Regulation?;
- what does “sufficiently direct connection” with an immovable property mean?; an
- are there any explanatory notes on the new regulation?