Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
- In force
- CELEX number: 32011R0282
- Official Journal: JOL_2011_077_R_0001_01
- Form: Regulation
- Procedure number: 2009/0177(NLE), 2009/0177/NLE
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - March 15, 2011
- March 23, 2011
- April 12, 2011
- Entry into force - Date pub. +20 See Art 65
- July 1, 2011
- Application - See Art 65
- January 1, 2013
- Application - Partial application See Art 65
- January 1, 2015
- Application - Partial application See Art 65
Modified by
Modified by:
- Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods - detail
- Council Implementing Regulation (EU) 2018/1912 of 4 December 2018 amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions - detail
- Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax - detail
- Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services - detail
- Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate - detail
- Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons - detail
Amendment proposed by:
- Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes
- Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards the electronic value added tax exemption certificate
Affected by case
- Judgment of the Court (Fifth Chamber) of 7 May 2020. Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Supply of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Taxable person for VAT purposes — Subsidiary of a company of a non-Member State located in a Member State. Case C-547/18.
- A11P1
- A22P1
- Judgment of the Court (Fifth Chamber) of 7 April 2022. Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company. Case C-333/20.
- Judgment of the Court (Eighth Chamber) of 5 October 2023. YD v Dyrektor Krajowej Informacji Skarbowej. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services. Case C-146/22.
- Judgment of the Court (Tenth Chamber) of 29 June 2023. Cabot Plastics Belgium SA v État belge. Request for a preliminary ruling from the Cour d'appel de Liège. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies. Case C-232/22.
- A11
- Judgment of the Court (First Chamber) of 22 April 2021. J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Annex III, point 12a – Implementing regulation (EU) No 282/2011 – Article 6 – Concept of ‘restaurant and catering services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away. Case C-703/19.
- A06
- Judgment of the Court (Grand Chamber) of 28 February 2023. Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity. Case C-695/20.
- [object Object]
- Case C-547/18: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 23 August 2018 — Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
- article 11 paragraph 1
- Case C-533/22: Request for a preliminary ruling from the Tribunalul Argeș (Romania) lodged on 9 August 2022 — SC Adient Ltd & Co. KG v Agenția Națională de Administrare Fiscală and Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Argeș
- article 11
- article 53 paragraph 2
- article 10
- Case C-215/19: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 8 March 2019 — Veronsaajien oikeudenvalvontayksikkö
- article 13b
- article 31a
- Case C-146/22: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 1 March 2022 — YD v Dyrektor Krajowej informacji Skarbowej
- article 6 paragraph 1
- article 6 paragraph 2
- Case C-703/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 September 2019 — J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach
- article 6
- Case C-695/20: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 22 December 2020 — Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs
- article 9a
- Case C-232/22: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 1 April 2022 — Cabot Plastics Belgium SA v État belge
- article 11
- Case C-333/20: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 22 July 2020 — Berlin Chemie A. Menarini SRL v Administrația Fiscală pentru Contribuabili Mijlocii București — Direcția Generală Regională a Finanțelor Publice București
- article 11
- Case C-69/23, Streaming Services: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 7 February 2023 — Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’ v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași
- article 32 paragraph 1
- Case C-16/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 13 January 2017 — TGE Gas Engineering GmbH — Sucursal em Portugal v Autoridade Tributária e Aduaneira
- article 10
- article 11
Legal basis
EuroVoc Vocabulary
- Distributive trades
- Tax relief
- Approximation of laws
- Taxation
- Turnover tax/VAT
- Value added tax
- Basis of tax assessment
- VAT
- Value Added Tax
- Tax exemption
- Tax harmonisation
- Delivery
- Tax on consumption
- Provision of services
- Application of EU law