V3.190 Place Of Supply Of Services—Special Rule—Intra-Community Transport Of Goods (Until IP Completion Day)

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Commentary

Part V3 Supplies, acquisitions and imports

This paragraph covers the special place of supply rule that applies to the intra-Community transport of goods.

For an overview of the place of supply of services rules more broadly, see V3.181.

Note that the rules covered in this paragraph were repealed with effect from IP completion day (11pm on 31 December 2020)¹.

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